M/S MRK INFRA vs SALES TAX OFFICER/CLASS II (STO), DGST, WARD-94, ZONE-8 & ANR.

Judgment text excerpt

$~48 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 29th August, 2025 + W.P.(C) 13185/2025 & CM APPL. 54063/2025 M/S MRK INFRA .....Petitioner Through: Mr. Akshay Allagh, Adv. versus SALES TAX OFFICER/CLASS II (STO), DGST, WARD-94, ZONE-8 & ANR. .....Respondents Through: Ms. Urvi Mohan, Adv. for GNCTD. 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 31st May, 2024 (hereinafter ‘SCN’) and the impugned order dated 8th August, 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.24,56,921/- 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, Notification No. 56/2023- Central Tax dated 28th December, 2023, Notification 9/2023-State Tax dated 31st March, 2023and Notification 56/2023-State Tax dated 11th July, 2024 Signature Not Verified Signed By:SUNITA W.P.(C) 13185/2025 Page 1 of 9 KUMARI Signing Date:03.09.2025 03:23:47 (hereinafter ‘impugned notifications’). 4. The validity of the impugned notifications 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 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: “