GLOBAL TELECOMMUNICATION PRIVATE LIMITED vs UNION OF INDIA & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 12th August, 2025 W.P.(C) 12122/2025 & CM APPL. 49461/2025 GLOBAL TELECOMMUNICATION PRIVATE LIMITED .....Petitioner Through: Mr. Yash Ranjan, Mr. Rahul Singh, Mr. Anuja Sinha & Ms. Kritika Lal, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Sumit K Batra, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 49460/2025 (For Exemption) 2. Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 12122/2025 & CM APPL. 49461/2025 3. The present petition has been filed by the Petitioner- M/s Global Telecommunication Pvt Ltd under Articles 226 and 227 of the Constitution of India, inter alia, challenging (i) the order dated 30th March, 2024 (hereinafter ‘impugned order’) passed in respect of F.Y. 2018-19 by the office of Sales Tax Officer Class II/ AVATO, Delhi. (ii) the Show Cause Notice dated 11th July, 2023 (hereinafter ‘SCN’). 4. The impugned order is inter alia challenged on ground that the Notification No.9/2023-Central Tax dated 31st March, 2023 and Notification No.56/2023-Central Tax dated 2