RAMA MOTOR SERVICES PVT LTD vs COMMISSIONER OF STATE GOODS AND SERVICE TAX DELHI & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 4th August 2025 W.P.(C) 11456/2025 RAMA MOTOR SERVICES PVT LTD .....Petitioner Through: Ms. Kavita Jha, Sr. Adv. with Mr. Anant Mann, Mr. Abhishek Anand, Mr. B. Lamba, and Ms. Kanika, Advs. (9773748300) versus COMMISSIONER OF STATE GOODS AND SERVICE TAX DELHI & 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. CM APPL. 47050/2025 2. Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 11456/2025 3. The present petition has been filed by the Petitioner- Rama Motor Services Pvt Ltd through its Director – Mr. Parveen Goel under Articles 226 and 227 of the Constitution of India, inter alia, challenging the order dated 9th March 2024 passed in respect of F.Y. 2018-19 by the office of Sales Tax Officer Class II/ AVATO, Delhi. 4. Additionally, the present petition also challenges the vires of Notification No.56/2023-Central Tax dated 28th December 2023 (hereinafter 5. The validity of the impugned notification was under consideration before this Court in a batch of peti