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

Judgment text excerpt

$~53 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 30th July 2025 + W.P.(C) 9579/2025 & CM APPL. 40322/2025 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 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. 40323/2025 2. Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 9579/2025 & CM APPL. 40322/2025 3. The present petitions have been filed by the Petitioner- M/s. Avon Solutions and Logistics Private Limited under Articles 226 and 227 of the Constitution of India inter alia challenging the Show Cause Notice dated 24th September, 2023 (hereinafter “the SCN”) and order dated 21st December 2023 (hereinafter “the impugned order”) passed in respect of FY 2017-18, by the office of Sales Tax Officer Class II/ AVATO, Delhi. Signature Not Verified Digitally Signed By:DHIRENDER KUMAR W.P.(C) 9579/2025 Page 1 of 9 Signing Date:04.08.2025 13:09:36 4. Additionally, the petition also challenges the vires of Notification No.09/2023-Central Tax dated 31st March 2023 and Notification No. 09/2023-State Tax dated 22nd June 2023 (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 followi