D J ASSOCIATES THROUGH ITS PARTNER JAYABRATA MAULICK vs COMMISSIONER OF DGST & ORS.

Judgment text excerpt

$~99 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 06th May, 2025 + W.P.(C) 15726/2024 & CM APPL. 66013/2024 D J ASSOCIATES THROUGH ITS PARTNER JAYABRATA MAULICK .....Petitioner Through: Mr. Ujjwal Jain, Advocate (Mob. 9717595497), (e-mail - [email protected]). versus COMMISSIONER OF DGST & ORS. .....Respondents Through: Ms. Monica Benjamin, SSC with Ms. Nancy Jain, Advocate for R-4 & 5. 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– DJ Associates under Articles 226 & 227 of the Constitution of India challenging the show cause notice dated 14th May, 2024 (hereinafter, ‘the SCN’) issued by the Department of Trade and Taxes, GNCTD, pertaining to the Financial Year 2019-20, as also the consequent order dated 24th 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. 9/2023- Central Tax dated 31st March, 2023, Notification No. 56/2023- Central Tax dated 28th December, 2023 as also the Notification No. 09/2023-State Signature Not Verified Signed By:RAHUL W.P.(C) 15726/2024 Page 1 of 8 Signing Date:14.05.2025 12:14:07 Tax dated 22nd June, 2023 and Notification No. 56/2023-State Tax dated 11th July, 2024 (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, on 22nd April, 2025, the parties were heard at length qua the validity of the impugned noti