HANDS ON HANDS VENTURES PRIVATE LIMITED THROUGH ITS DIRECTOR MR VISHAL SHARMA 2018 19 vs COMMISSIONER DELHI GOODS AND SERVICE TAX AND OTHERS

Judgment text excerpt

$~76 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 22nd May, 2025 + W.P.(C) 7018/2025& CM APPLS. 31595/2025, 31596/2025 HANDS ON HANDS VENTURES PRIVATE LIMITED THROUGH ITS DIRECTOR MR VISHAL SHARMA 2018 19 .....Petitioner Through: Mr. Parveen Gambhir and Mr. Rakesh Kumar, Advs. versus COMMISSIONER DELHI GOODS AND SERVICE TAX AND OTHERS .....Respondents Through: Mr. Sumit K. Batra, Adv. for R-1 &2. Mr. Sumit Kumar (Standing Counsel for CBIC) for R-4. 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– Hands On Hands Ventures Private Limited through its Director Mr. Vishal Sharma under Article 226 of the Constitution of India, inter alia, assailing the Show Cause Notice dated 7th December, 2023 issued by the Sales Tax Officer Class II/AVATO, Delhi (hereinafter, the ‘Sales Tax Officer’) as also the consequent order dated 15th April, 2024 (hereinafter, the ‘impugned order’) passed by the Sales Tax Officer. Signature Not Verified Digitally Signed W.P.(C) 7018/2025 Page 1 of 7 By:KESHAV Signing Date:26.05.2025 20:37:32 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. 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