AVON SOLUTIONS AND LOGISTICS PRIVATE LIMITED vs UNION OF INDIA & ORS.

Judgment text excerpt

$~54 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 30th July 2025 + W.P.(C) 9598/2025 & CM APPL. 40350/2025 AVON SOLUTIONS AND LOGISTICS PRIVATE LIMITED .....Petitioner Through: Mr. Karan Sachdev, Mr. Somesh Jain & Ms. Charu Trivedi, Advs. versus UNION OF INDIA & ORS. ....Respondents Through: Mr. Tanveer Ahmed Ansari, SPC for R-1. Mr. Sumit K. Batra, Adv. for GNCTD (9911211000) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 40351/2025 2. Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 9598/2025 & CM APPL. 40350/2025 3. The present petition has been filed inter alia challenging the Show Cause Notice dated 11th December, 2023 (hereinafter “the SCN”) and order dated 5th April, 2024 (hereinafter “the impugned order”) passed in respect of Financial Year 2018-19, by the office of Sales Tax Officer Class II/ AVATO, Ward 101, Zone 9, Delhi. 4. Additionally, the petition also challenges the vires of Notification Signature Not Verified Digitally Signed By:DHIRENDER KUMAR W.P.(C) 9598/2025 Page 1 of 9 Signing Date:04.08.2025 13:09:36 No.56/2023-Central Tax dated 28th December 2023 and Notification No. 56/2023-State Tax dated 11th July 2024 (hereinafter ‘impugned notifications’). 5. The validity of the impugned notifications 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 notifications and accordingly, the following order was passed: “4. Submissions have been heard in part. The broad challenge to both