VINAY JAIN vs COMMISSIONER STATE GOODS AND SERVICES TAX & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 13th August, 2025 W.P.(C) 12223/2025 VINAY JAIN .....Petitioner Through: Mr. Anant Mann and Mr. Abhishek Anand, Advs. versus COMMISSIONER STATE GOODS AND SERVICES TAX & ANR. .....Respondents Through: Mr. Sumit K. Batra, Adv. for 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. 49810/2025 2. Allowed subject to all just exceptions. Accordingly, the application is disposed of. W.P.(C) 12223/2025 3. The present petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India challenging the order dated 17th August, 2024, pertaining to the Financial Year 2019-20 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, ‘the impugned order’). 4. Further, the petition also challenges Notification No.56/2023-Central Tax dated 28nd December, 2023 (hereinafter ‘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