M/S K.K. CONSTRUCTION CO. vs COMMISSIONER OF SGST, DELHI & ANR.

Judgment text excerpt

$~51 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 26th August, 2025 + W.P.(C) 12943/2025 M/S K.K. CONSTRUCTION CO. .....Petitioner Through: Mr. Shailender Verma, Mr. Subhash Chandra Gupta, Mr. Siddhartha Verma & Mr. Amrish Kumar Gautam Advs. (M:9811121653) versus COMMISSIONER OF SGST, DELHI & ANR. .....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. 2. The present petition has been filed by the Petitioner- M/s K.K. Construction Co. through its Proprietor, under Article 226 of the Constitution of India, inter alia, challenging the Show Cause Notice dated 8th December, 2023 (hereinafter ‘SCN’) and the impugned order dated 22nd April, 2024 (hereinafter ‘impugned order’) passed in respect of Financial Year 2018-19 by the office of Sales Tax Officer Class II/ AVATO, Delhi. Vide the impugned order a demand of Rs. 4,12,73,823/- has been raised against the Petitioner. 3. Additionally, the petition also challenges the vires of Notification No. 9/2023-Central Tax dated 31st March, 2023 and Notification No. 56/2023- Central Tax dated 28th December, 2023. Ld. Counsel for the Petitioner submits that the challenge is to the Notification 9/2023-State Tax dated 31st March, 2023 and Notification 56/2023-State Tax dated 11th July, 2024 (hereinafter ‘impugned notification’) and inadvertently, the Central Signature Not Verified Digitally Signed W.P.(C) 12943/2025 Page 1 of 7 By:RAHUL Signing Date:28.08.2025 15:18:38 notifications have been attached. Let copies of the impugned notifications be handed over to the Court Master today itself. The same shall be taken on record. 4. The validity of the impugned notifications was under consideration before