SUBODH KUMAR AGARWAL vs SALES TAX OFFICER CLASS II AVATO WARD 61 ZONE 5 DELHI & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 22nd August, 2025 W.P.(C) 12718/2025, CM APPL. 51946/2025 & CM APPL. 51947/2025 SUBODH KUMAR AGARWAL .....Petitioner Through: Mr. Ruchir Bhatia, Adv. versus SALES TAX OFFICER CLASS II AVATO WARD 61 ZONE 5 DELHI & ORS. .....Respondents Through: Mr. Vaishali Gupta, Adv. for GNCTD. Ms. Babita Saini, SPC for UOI. (M:9213428347) 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- Mr. Subodh Kumar Agarwal under Articles 226 and 227 of the Constitution of India, inter alia, challenging the Show Cause Notices dated 24th September, 2023 and 28th September, 2023 and consequent orders dated 30th December, 2023. (hereinafter ‘impugned orders’) passed in respect of F.Y. 2017-18 by the office of Sales Tax Officer Class II/ AVATO, Delhi. A demand of Rs. 14,96,422/- and Rs. 1,06,126/- respectively including tax and penalty has been raised against the Petitioner. 3. Additionally, the present petition also challenges the vires of Notification No.09/2023- Central Tax dated 31st March, 2023, and 4. The validi