CONNECT RESIDUARY PVT. LTD. vs THE COMMISSIONER, DELHI GOODS AND SERVICES TAX DEPARTMENT OF TRADE AND TAXES GOVT OF NCT & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 22nd May, 2025 W.P.(C) 7005/2025 & CM APPLs. 31572/2025, 31573/2025 CONNECT RESIDUARY PVT. LTD. .....Petitioner Through: Ms. Riddhi Vasistha, Advocate. versus THE COMMISSIONER, DELHI GOODS AND SERVICES TAX DEPARTMENT OF TRADE AND TAXES GOVT OF NCT & ANR. .....Respondents Through: Ms. Namrah Nasir, Jr. Standing Counsel for R-1, (Mob. 9971105390). Mr. Soumava Karmakar, SPC for UOI. Ms. Vaishali Gupta, Panel Counsel for GNCTD. 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 9th December, 2023 (hereinafter, ‘the SCN’) issued by the Department of Trade & Taxes, Government of N.C.T. of Delhi, pertaining to the Financial Year 2018-19, as also the consequent order dated 27th March, 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. 9/2023- Central Tax dated 31st March, 2023 (hereinaf