M/S PRINCE VINNY ENTERPRISES THROUGH ITS PROPRIETOR, MRS. USHA JAIN vs UNION OF INDIA & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 22nd August, 2025 W.P.(C) 12740/2025 & CM APPL. 52087/2025 M/S PRINCE VINNY ENTERPRISES THROUGH ITS PROPRIETOR, MRS. USHA JAIN .....Petitioner Through: Mr. Nitin Gulati & Ms. Reena Gandhi, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Arun Khatri, SSC with Ms. Poonam Rani, Ms. Tracy Sebistian & Ms. Anoushka Bhalla, Advs for R-1 & 3. Ms. Urvi Mohan, Adv for R-2/ GNCTD. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 52086/2025 (for Exemption) 2. Allowed, subject to all just exceptions. Application stands disposed of. W.P.(C) 12740/2025 & CM APPL. 52087/2025 3. The present petition has been filed by the Petitioner under Articles 226 of the Constitution of India challenging the order dated 20th August, 2024, pertaining to the Financial Year 2019-20 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, ‘the impugned order’). A demand of Rs. 10,38,426/- including tax and penalty has been raised against 4. Further, the petition also challenges Notification No.56/2023-Central Tax dated 28nd Decemb