MANGAL DEEP vs UNION OF INDIA & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 4th July, 2025 W.P.(C) 9032/2025 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. 38444/2025 (exemption) 2. Allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 9032/2025 & CM APPL. 38445/2025 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 25th September, 2023 (hereinafter, ‘SCN’) pertaining to the Financial Year 2017-18, as also the consequent order dated 20th December, 2023 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) 9032/2025 5. The Petitioner – M/s. Mangal Deep is the sole proprietary concern of Mr. Prem Kumar. As per the petition, th