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

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. 3. The petition also challenges the vires of Notification No. 9/2023- Central Tax dated 31st March, 2023, Notification No. 56/2023-