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

Judgment text excerpt

$~46 * 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 Signature Not Verified Digitally Signed By:RAHUL W.P.(C) 12740/2025 Page 1 of 8 Signing Date:25.08.2025 14:40:44 the Petitioner. 4. Further, the petition also challenges Notification No.56/2023-Central Tax dated 28nd December, 2023 and Notification No.56/2023-State Tax dated 11th July, 2024 (hereinafter ‘impugned notifications’). 5. 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