CRISTOO ARORA vs UNION OF INDIA AND ANR

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 7th May, 2025 W.P.(C) 11267/2024 CRISTOO ARORA .....Petitioner Through: Mr. Nikhil Goyal and Mr. Bankim Garg, Advs. (M: 9999897128) versus UNION OF INDIA AND ANR .....Respondents Through: Ms. Vaishali Gupta, Adv. 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 –Mr. Cristoo Arora 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. 3. The petition also challenges the vires of Notification No. 56/2023- Central Tax dated 28th December, 2023 and 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, o