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

Court: Delhi High Court
Date: 2025-05-06
Citation: W.P.(C)-15726/2024 2025:DHC:3558-DB
Petitioner: D J ASSOCIATES THROUGH ITS PARTNER JAYABRATA MAULICK
Respondent: COMMISSIONER OF DGST & ORS.

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/PMS06052025CW157262024_124958.pdf)

## Judgment text (excerpt)

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 - Ujjwaljainadvocate@gmail.com). 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 N

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