INDIA RETAILS AND HOSPITALITY PRIVATE LIMITED vs SALES TAX OFFICER CLASS II AVATO WARD 101 ZONE 9 DELHI & ANR.

$~16 & 17 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 14th August, 2025 W.P.(C) 14270/2024 & CM APPL. 59756/2024 INDIA RETAILS AND HOSPITALITY PRIVATE LIMITED .....Petitioner Through: Mr. Abhishek Garg and Mr. Ranesh Singh Mankotia, Advs. versus SALES TAX OFFICER CLASS II AVATO WARD 101 ZONE 9 DELHI & ANR. .....Respondents Through: Mr. Abhinav Sharma, Adv. Ms. Vaishali Gupta, Panel Counsel (Civil)/GNCTD 17 AND W.P.(C) 14288/2024 & CM APPL. 59797/2024 INDIA RETAILS AND HOSPITALITY PRIVATE LIMITED .....Petitioner Through: Mr. Abhishek Garg and Mr. Ranesh Singh Mankotia, Advs. versus SALES TAX OFFICER CLASS II AVATO WARD 101 ZONE 9 DELHI & ANR. .....Respondents Through: Mr. Abhinav Sharma, Adv. Ms. Vaishali Gupta, Panel Counsel (Civil)/GNCTD CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. These two petitions have been filed challenging the impugned orders passed on 20th December, 2023 and 5th April, 2024 (hereinafter collectively “the impugned orders”) in respect of the Financial Year 2017-18 and 2018- 3. The main ground for challenge raised by the Petitioner against the said orders