MANGAL DEEP vs UNION OF INDIA & ORS.

Judgment text excerpt

$~37 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 4th July, 2025 + W.P.(C) 9031/2025 MANGAL DEEP .....Petitioner Through: Mr. Puneet Rai and Ms. Srishti Sharma, Advocates. versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Urvi Mohan, Advocate for Ms.Vaishali Gupta, Advocate for R/GNCTD. 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. 38440/2025 (exemption) 2. Allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 9031/2025 & CM APPL. 38441/2025 3. The present petition has been filed by the Petitioner- M/s. Mangal Deep under Article 226 of the Constitution of India challenging the Show Cause Notice dated 27th May, 2024 (hereinafter, ‘SCN’) pertaining to the Financial Year 2019-20, as also the consequent order dated 16th August, 2024 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, ‘the impugned order’). 4. The present petition further challenges the vires of Notification W.P.(C) 9031/2025 Page 1 of 8 Signature Not Verified Signed By:VAISHALI CHAUHAN Signing Date:08.07.2025 10:41:34 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 Petitioner – M/s. Mangal Deep is the sole proprietary concern of Mr. Prem Kumar. As per the petition, the Petitioner is engaged in the business of trading of toys. It is duly registered under the GST regime with GST No. 07AADPK4209L1ZQ since 1st July, 2017. 6. A SCN was issued to the Petitioner on 27th May, 2024 in respect of Financial Years 2019-20 under Section 73 of the Central Goods and Service Tax Act, 2017 (hereinafter, ‘CGST Act’). No reply was file