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) 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’). 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 T