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

Judgment text excerpt

$~56 * 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 Signature Not Verified Digitally Signed By:DHIRENDER KUMAR W.P.(C) 11456/2025 Page 1 of 7 Signing Date:06.08.2025 19:01:54 ‘impugned notification’). 5. The validity of the impugned notification 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 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