MS SHREE SARAVANA TRADING CORP THROUGH ITS PROPRIETOR PUSHPA F.Y 2017-18 vs SALES TAX OFFICER CLASS II VATO WARD 39 STATE GOODS AND SERVICE TAX & ANR

Judgment text excerpt

$~41 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 22nd August, 2025 + W.P.(C) 12726/2025, CM APPL. 51981/2025 & CM APPL. 51982/2025 MS SHREE SARAVANA TRADING CORP THROUGH ITS PROPRIETOR PUSHPA F.Y 2017-18 .....Petitioner Through: Mr. Anurag Rajput, Adv. versus SALES TAX OFFICER CLASS II VATO WARD 39 STATE GOODS AND SERVICE TAX & ANR .....Respondents Through: Mr. Sumit K. Batra, Adv. 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- M/s Shree Saravana Trading Corp. under Articles 226 and 227 of the Constitution of India, inter alia, challenging the impugned order dated 31st December, 2023 (hereinafter ‘impugned order’) passed in respect of F.Y. 2017-18 by the office of Sales Tax Officer Class II/ AVATO, Delhi wherein a demand of Rs. 3,49,024/- has been raised on the Petitioner. 3. One of the grounds raised by the Petitioner in the present petition is that the Notification No.09/2023- Central Tax dated 31st March, 2023 is invalid and ultra vires and is liable to be set aside. 4. The validity of the said notification was under consideration before this Court in a batch of petitions with the lead petition being W.P.(C) 16499/2023 Signature Not Verified Digitally Signed W.P.(C) 12726/2025 Page 1 of 7 By:RAHUL Signing Date:25.08.2025 14:40:44 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: “4. Submissions have been heard in part. The broad challenge to both sets of Notifications is on the ground that the proper procedure was not follo