ASHOK GALOTH 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: 21st July, 2025 W.P.(C) 10384/2025, CM APPLs.43108/2025 & 43109/2025 ASHOK GALOTH .....Petitioner Through: Mr. Ruchir Bhatia & Mr. Abhishek Anand, Advs. (M:9810371417) versus SALES TAX OFFICER CLASS II AVATO WARD 61 ZONE 5 DELHI & ORS. .....Respondents Through: Ms. Urvi Mohan, Panel Counsel, Civil, GNCTD/R-1. Mr. Awadhesh Kumar Singh, Adv. for R-2. (M:9667050278) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL.43109/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 10384/2025 & CM APPL.43108/2025 (for interim order) 3. The present petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India, inter alia, challenging the Show Cause Notice dated 8th December, 2023 (hereinafter, ‘the SCN’) pertaining to the Financial Year 2018-19, as also the consequent order dated 27th April, 2024 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, ‘the impugned order’). 4. Further, the petition also challenges Notification No.56/2