M/S TRANS INDIA LOGISTICS vs GSTO, WARD-60 & ANR.

Judgment text excerpt

$~55 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 30th July 2025 + W.P.(C) 9634/2025 & CM APPL. 40418/2025 M/S TRANS INDIA LOGISTICS .....Petitioner Through: Mr. Akshay Allagh & Mr. Davinder Singh, Advs. versus GSTO, WARD-60 & ANR. .....Respondents Through: Ms. Vaishali Gupta, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petitions have been filed inter alia challenging the Show Cause Notice dated 29th September, 2023 and order dated 23rd December, 2023 passed in respect of Financial Year 2017-18, by the office of Sales Tax Officer Class II/ AVATO, Ward 60, Zone 4, Delhi. 3. Further, the petition also challenges Notification No.56/2023-Central Tax dated 28th December, 2023, Notification No. 56/2023-State Tax dated 11th July, 2024, Notification No.09/2023-Central Tax dated 31st March, 2023 as also Notification No. 09/2023-State Tax dated 22nd June, 2023 (hereinafter ‘impugned notifications’). 4. The validity of the impugned notification was under consideration before this Court in a batch of petitions with the lead petition being W.P.(C) Signature Not Verified Digitally Signed By:DHIRENDER KUMAR W.P.(C) 9634/2025 Page 1 of 9 Signing Date:04.08.2025 13:09:36 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 sets of Notifications is on the ground that the proper procedure was not followed prior to the issuance of the same. In terms of Section 168A, prior recommendation of the GST Counci