ASHOK GALOTH vs SALES TAX OFFICER CLASS II AVATOSALES 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) 10293/2025, CM APPL. 42710/2025 & CM APPL. 42711/2025 ASHOK GALOTH .....Petitioner Through: Mr. Ruchir Bhatia & Mr. Abhishek Anand, Advs. (M:9810371417) versus SALES TAX OFFICER CLASS II AVATOSALES 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. 42711/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 10293/2025 & CM APPL.42710/2025 (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 27th September, 2023 (hereinafter, ‘the SCN’) pertaining to the Financial Year 2017-18, as also the consequent order dated 29th December, W.P.(C) 10293/2025 4. Further, the petition also challenges the Notification No.9/2023- Central Tax dated 31st March, 202