ABDUL GAFFAR (PROP .MS FARHAD TRADERS) vs UNION OF INDIA & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 07th May, 2025 W.P.(C) 17123/2024 & CM APPL. 72737/2024 ABDUL GAFFAR (PROP .MS FARHAD TRADERS) .....Petitioner Through: Mr. Nitin Gulati & Ms. Reena Gandhi, Advs. versus UNION OF INDIA & ANR. .....Respondents Through: Ms. Pratima N. Lakra, Mr. Shailendra Kumar Mishra & Mr. Chandan Prajapati, Advs. for R-1. Mr. K.G. Gopalakrishnan, Mr. Sumit K. Batra and Ms. Nisha Mohandas, Advs. Mr. Anurag Ojha, SSC with Mr.Subham Kr. and Mr. Dipak Raj, Advocates for R-4. 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 – Abdul Gaffar, Proprietor M/s. Farhad Traders under Article 226 of the Constitution of India, inter alia, challenging the Show Cause Notice dated 9th December, 2023 and demand order dated 11th April, 2024 (hereinafter, ‘impugned order’) passed by Respondent No.2 - Sales Tax Officer Class II/AVATO, Ward 41, Zone 3, Delhi. 3. The petition also challenges the vires of Notification No. 56/2023- Central Tax dated 28th December, 2023 (hereinafter, ‘impugned notification’) on the grou