AAYUSHI HYGIENE AND CARE PRIVATE LIMITED THROUGH ITS DIRECTOR DEEPIKA vs COMMISSIONER OF DGST & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 07th May, 2025 W.P.(C) 6018/2025 & CM APPLs. 27556/2025, 27557/2025 AAYUSHI HYGIENE AND CARE PRIVATE LIMITED THROUGH ITS DIRECTOR DEEPIKA .....Petitioner Through: Ms. Sanya Khurana & Mr. Hitain Bajaj, Advs. versus COMMISSIONER OF DGST & ORS. .....Respondents Through: Mr. R.K.Dhawan, Adv. for R-3. Ms. Beenashaw Soni (SSC) with Ms. Mansi Jain and Ms. Ann Joseph, Advs. (Mob: 9810046611) 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 challenging the show cause notice dated 29th May, 2024 (hereinafter, ‘the SCN’) issued by the Department of Trade & Taxes, Government of N.C.T. of Delhi, pertaining to the Financial Year 2019- 20, as also the consequent order dated 2nd August, 2024 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, ‘the impugned order’). 3. The petition also challenges the vires of Notification No. 56/2023- Central Tax dated 28th December, 2023 and Notification No. 9/2023- 4. The validity of t