DAMANPREET SINGH(PROP.M/S ACE ENTERPRISES) vs UNION OF INDIA & ANR.

Judgment text excerpt

$~90 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 07th May, 2025 + W.P.(C) 420/2025 & CM APPL. 2093/2025 DAMANPREET SINGH(PROP.M/S ACE ENTERPRISES) .....Petitioner Through: Mr. Nitin Gulati & Ms. Reena Gandhi, Advs. (Mob: 9313133000) versus UNION OF INDIA & ANR. .....Respondents Through: Mr. K.G. Gopalakrishnan, Mr. Sumit K. Batra and Ms. Nisha Mohandas, Advs. 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 – Damanpreet Singh (Prop. M/S Ace Enterprises) under Article 226 of the Constitution of India challenging the Show Cause Notice dated 4th December, 2023 (hereinafter, ‘the SCN’) issued by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, ‘Sales Tax Officer’) as also the consequent order dated 6th April, 2024 passed by the Sales Tax Officer (hereinafter, ‘the impugned order’). 3. The petition also challenges the vires of Notification No. 56/2023- Central Tax dated 28th December, 2023 (hereinafter ‘impugned Signature Not Verified Signed By:DEVANSHU W.P.(C) 420/2025 Page 1 of 7 JOSHI Signing Date:14.05.2025 15:19:36 notification’). 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 notifications and accordingly, the following order was passed: “4. Submissions have been heard in part. The broad challenge to both sets of Notifications is on the ground that the proper procedure was not followed prior to the