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

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.