TREHAN INTERNATIONAL CONSULTANTS AND ENGINEERS PVT LTD vs COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ANR

Judgment text excerpt

$~40 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision:09th July, 2025 + W.P.(C) 15599/2024 TREHAN INTERNATIONAL CONSULTANTS AND ENGINEERS PVT LTD .....Petitioner Through: Mr. Rahul Gupta, Mr. Vijay Gupta, Ms. Saumya Shukla, Advocate. (Mobile No. 9711953429) Email ID: [email protected] versus COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ANR .....Respondents Through: Mr. Abhinav Sharma and Mr. Shubham, Advocates. 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, inter alia, challenging the Show Cause Notice dated 24th September, 2023 (hereinafter, ‘SCN’) pertaining to the Financial Year 2017-18, as also the consequent order dated 21st December, 2023 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, ‘the impugned order’). 3. The Petitioner has also raised a challenge to Notification No. 9/2023- Central Tax dated 31st March 2023 (hereinafter, ‘impugned notification’). Signature Not Verified Signed By:NAMITA W.P.(C) 15599/2024 Page 1 of 9 DHYANI Signing Date:11.07.2025 15:08:47 Though, there is no prayer to this effect, the stand of the Petitioner is that the SCN did not come to the knowledge of the Petitioner as the same was uploaded on the ‘Additional Notices Tab’. 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) 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 notification and accordingly, the