LARSEN AND TOUBRO LIMITED AND PASSAVANT ENERGY AND ENVIRONMENT GMBH JV vs COMMISSIONER OF DELHI GOODS AND SERVICE TAX AND ANR

Judgment text excerpt

$~20 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 3rd July, 2025 + W.P.(C) 12977/2024 & CM APPL. 54095/2024 LARSEN AND TOUBRO LIMITED AND PASSAVANT ENERGY AND ENVIRONMENT GMBH JV .....Petitioner Through: Mr. Rakesh Kumar, Mr. Praveen Kumar Gambhir, Mr. Deepak Kumar Prasad and Mr. Sumit Shrivastava, Advocates. versus COMMISSIONER OF DELHI GOODS AND SERVICE TAX AND ANR .....Respondents Through: Mr. Arun Khatri, SSC with Ms. Anushka Bhalla, Advocate for R-2 & 3. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India challenging the show cause notice dated 04th December, 2023 (hereinafter, ‘the SCN’) issued by the Department of Trade & Taxes, Government of N.C.T. of Delhi, pertaining to the Financial Year 2018-19, as also the consequent order dated 29th April, 2024 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, ‘the impugned order’). 3. The petition also challenges the vires of Notification No. 56/2023- Central Tax dated 28th December, 2023 and Notification No. 9/2023- Central Tax dated 31st March, 2023 (hereinafter ‘impugned notifications’). Signature Not Verified Signed By:NAMITA W.P.(C) 12977/2024 Page 1 of 6 DHYANI Signing Date:04.07.2025 17:46:42 4. The impugned notifications were under consideration before this Court in a batch of matters with the lead matter 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. Submissi