M/S NEW ALLIED LPG APPLIANCES vs SALES TAX OFFICER CLASS II/AVATO, WARD 79 & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 7thAugust, 2025 W.P.(C) 11818/2025 & CM APPL. 48240/2025 M/S NEW ALLIED LPG APPLIANCES .....Petitioner Through: Mr. Pulkit Verma, Adv. versus SALES TAX OFFICER CLASS II/AVATO, WARD 79 & ORS. .....Respondent Through: Ms. Vaishali Gupta & Ms. Urvi Mohan, Advs. 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 inter alia challenging the Show Cause Notice dated 23rd September, 2023 and the consequent order dated 3rd December, 2023 passed in respect of Financial Year 2017-18, by the office of Sales Tax Officer Class II/ AVATO, Ward 79, Zone 4, Delhi. 3. The demand raised upon the Petitioner vide the impugned order is as under: 4. Further, the petition also challenges Notification No.09/2023-Central Tax dated 31st March, 2023 and Notification No.09/2023-State Tax dated 22nd June, 2023 (hereinafter ‘impugned notifications’). 5. 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 T