M/S SOLE ATTIRE THROUGH ITS PROPRIETOR ADITYA AGARWAL vs UNION OF INDIA AND ORS

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 26th August, 2025 W.P.(C) 12935/2025 & CM APPL. 52876/2025 M/S SOLE ATTIRE THROUGH ITS PROPRIETOR ADITYA AGARWAL .....Petitioner Through: Mr. Gaurav Gupta & Mr Deepanshu Saini, Advs versus UNION OF INDIA AND ORS .....Respondents Through: Ms. Vaishali Gupta, Panel Counsel (Civil), 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. 52877/2025 (for Exemption) 2. Allowed, subject to all just exceptions. Application stands disposed of. W.P.(C) 12935/2025 & CM APPL. 52876/2025 3. The present petition has been filed by the Petitioner- M/s Sole Attire through its Proprietor, under Article 226 of the Constitution of India, inter alia, challenging the Show Cause Notice dated 28th December, 2023 (hereinafter ‘SCN’) and the impugned order dated 18th 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. 8,23,499/- has been raised against the Petitioner. 4. Additionally, the petition also challenges the vires of N