GLOBAL TELECOMMUNICATION PRIVATE LIMITED vs UNION OF INDIA & ORS.

Judgment text excerpt

$~47 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 12th August, 2025 + W.P.(C) 12120/2025 & CM APPL. 49459/2025 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. 49458/2025 (For Exemption) 2. Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 12120/2025 & CM APPL. 49459/2025 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 21st December, 2023 (hereinafter ‘impugned order’) passed in respect of F.Y. 2017-18 by the office of Sales Tax Officer Class II/ AVATO, Delhi. (ii) the Show Cause Notice dated 25th September, 2023 (hereinafter ‘SCN’). Signature Not Verified Digitally Signed By:SUNITA KUMARI W.P.(C) 12120/2025 Page 1 of 9 Signing Date:13.08.2025 17:30:47 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 28th December, 2023 based on which the impugned order was passed beyond the period of limitation, were invalid (hereinafter ‘impugned notifications’). 5. The validity of the impugned notifications was under consideration before this Court in a batch of petitions with the lead petition being W.P.(C) 16499/2023 titled ‘DJST Traders Pvt. Ltd. vs. Union of India and Ors.’. In the said batch of petitions, on 22nd April 2025, the parties were heard at length qua