M N CORPORATION vs GOVERNMENT OF NCT OF DELHI & ORS.

Judgment text excerpt

$~51 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 29th August, 2025 + W.P.(C) 13216/2025 M N CORPORATION .....Petitioner Through: Mr. Amish Tandon & Ms. Ria Dhawan, Advs. versus GOVERNMENT OF NCT OF DELHI & ORS. .....Respondents Through: Mr. Sumit K Batra, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh J. 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner- M/S MRK Infra through its Proprietor, under Article 226 of the Constitution of India, inter alia, challenging the Show Cause Notice dated 16th May, 2024 (hereinafter ‘SCN’) and the impugned order dated 26th July, 2024 (hereinafter ‘impugned order’) passed in respect of Financial Year 2019-20 by the office of Sales Tax Officer Class II/ AVATO, Delhi. Vide the impugned order a demand of Rs.68,86,879/- has been raised against the Petitioner including tax liability, interest and penalty. 3. Additionally, the petition also challenges the vires of Notification No. 56/2023-Central Tax dated 28th December, 2023. (hereinafter ‘impugned notification’). 4. The validity of the impugned notification 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 Signature Not Verified Digitally Signed W.P.(C) 13216/2025 Page 1 of 10 By:DHIRENDER KUMAR Signing Date:03.09.2025 16:40:26 said batch of petitions, on 22nd April, 2025, the parties were heard at length qua the validity of the impugned notification and accordingly, the following order was passed: “4. Submissions have been heard in part. The broad challenge to both sets of Notifications is on the ground that the proper procedure was not followed prior