A B C ENTERPRISES vs SALES TAX OFFICER CLASS II AVATO WARD 102 & ORS.

Judgment text excerpt

$~2 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 20th March, 2025 + W.P.(C) 2543/2025 & CM APPL. 11999/2025 A B C ENTERPRISES .....Petitioner Through: Mr. Pulkit Verma & Mr. Peyush Pruthi, Advs. versus SALES TAX OFFICER CLASS II AVATO WARD 102 & ORS. .....Respondents Through: Ms. Urvi Mohan, Adv. with Mr. Manoj Kumar, GST Officer for R-1. Mr. Anurag Ojha, SSC, Mr. Dipak Raj, Mr. Vipul Kumar and Mr. Subham Kumar, Advs. for R-3. 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 - M/s. ABC Enterprises seeking directions to quash the impugned order dated 24th August, 2024, passed by Respondent No. 1 under Section 73 of the Delhi Goods and Service Tax Act, 2017. The prayer inter alia is for declaring the Notification No.56/2023 dated 28th December, 2023, issued by Respondent No.3-Central Board of Indirect Taxes and Customs and Notification No.09/2023-State Tax dated 11th July, 2024, issued by Respondent No.4-Principal Commissioner (Finance), Delhi Goods and Service Tax being violative of Central/Delhi GST Act, 2017 and the Constitution of India. 3. On the last date of hearing, i.e. 28th February 2025, the Respondents were directed to file a short affidavit to confirm the service of the show cause Signature Not Verified Signed By:DHIRENDER W.P.(C) 2543/2025 Page 1 of 4 KUMAR Signing Date:22.03.2025 20:39:03 notice to the Petitioner. The relevant portion of the said order reads as under: “4. Ld. Counsel for the Respondents, however, submits that the Petitioner has been served as per the provisions of law. She submits that the same was uploaded on the portal and an intimation via SMS has also been given. 5. Let a sho