HANDS ON HANDS VENTURES PRIVATE LIMITED THROUGH ITS DIRECTOR MR VISHAL SHARMA 2017 18 vs COMMISSIONER DELHI GOODS AND SERVICE TAX AND OTHERS

Judgment text excerpt

$~61 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 23rd May, 2025 + W.P.(C) 7130/2025, CM APPL. 32212/2025 & CM APPL. 32213/2025 HANDS ON HANDS VENTURES PRIVATE LIMITED THROUGH ITS DIRECTOR MR VISHAL SHARMA 2017 18 .....Petitioner Through: Appearance not given. versus COMMISSIONER DELHI GOODS AND SERVICE TAX AND OTHERS .....Respondents Through: Mr. Sumit K. Batra, Advocate for GNCTD. 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 under Article 226 of the Constitution of India inter alia challenging the Show Cause Notice dated 26th September, 2023 (hereinafter ‘impugned SCN’) and demand order dated 24th December, 2023 (hereinafter ‘impugned order’) passed by Respondent No.2- Sales Tax Officer Class II/AVATO, Ward 86, Zone 9, Delhi raising a demand to the tune of Rs.10,70,382/- against the Petitioner. 3. The petition also challenges the vires of Notification No. 09/2023- Central Tax dated 31st March, 2023 (hereinafter ‘impugned notification’). 4. The validity of the impugned notification was under consideration W.P.(C) 7130/2025 Page 1 of 9 Signature Not Verified Digitally Signed By:KESHAV Signing Date:26.05.2025 20:12:13 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