TRIVENI SALES CORPORATION THROUGH PROPRIETOR NEENA KAPOOR vs GOVERMENT OF NCT OF DELHI AND ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 28th July, 2025 W.P.(C) 10995/2025 & CM APPL. 45304/2025 CM APPL. 45305/2025 TRIVENI SALES CORPORATION THROUGH PROPRIETOR NEENA KAPOOR .....Petitioner Through: Mr. S Jaikumar, Mr. Kartik Jindal, Ms. Palak Gupta, Ms. Supriya Udey, Advs. versus GOVERNMENT OF NCT OF DELHI AND ANR......Respondents Through: Appearance not given. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL.45305/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 10995/2025 & CM APPL.45304/2025 (for interim relief) 3. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, assailing the order dated 30th March, 2024 (hereinafter, ‘impugned order’) passed by the Office of Sales Tax Officer Class II/AVATO as also the Show Cause Notice dated 13th December, 2023 (hereinafter, ‘SCN’) issued by the Department of Trades and Taxes, Government of NCT of Delhi for the Financial Year 2018-19. 4. Vide the impugned order, a demand to the tune of Rs.11,12,023/- has been raised ag