UTILITY FORMS PRIVATE LIMITED vs GOVERNMENT OF NCT OF DELHI & ORS.

Judgment text excerpt

$~23 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 22nd July, 2025 + W.P.(C) 10442/2025 UTILITY FORMS PRIVATE LIMITED .....Petitioner Through: Mr. Govind Manoharan, Mr. A. Karthik, Ms. Smrithi Suresh, Ms. Samiksha Godiyal, Mr. B.D. Rao Kundan and Mr. Tenzing N Bhutia, Advocates. Mr. Amish Tandon and Ms. Ria Dhawan, Advocates. versus GOVERNMENT OF NCT OF DELHI & ORS. .....Respondents Through: Mr. KG Gopalakrishnan, Ms. Nisha Mohandas and Mr. Girish Kumar Kaul, 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 Articles 226 and 227 of the Constitution of India challenging the Show Cause Notice dated 02nd December, 2023 (hereinafter, ‘the SCN’), pertaining to the Financial Year 2018-19, as also the consequent order dated 24th April, 2024 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, ‘the impugned order’). Vide the impugned order, a demand has been raised upon the Petitioner to the tune of Rs. 95,26,086/- with the tax amount of Rs. 46,92,463/-. Signature Not Verified Signed By:NAMITA W.P.(C) 10442/2025 Page 1 of 9 DHYANI Signing Date:28.07.2025 10:59:09 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 (hereinafter ‘impugned notifications’). 4. The validity of the impugned notifications 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