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

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 4. The validity of the impugned notifications was under consideration before this Court in a batch of