HANDS ON HANDS VENTURES PRIVATE LIMITED THROUGH ITS DIRECTOR MR VISHAL SHARMA 2019 20 vs COMMISSIONER DELHI GOODS AND SERVICE TAX AND OTHERS

Judgment text excerpt

$~45 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 23rd May, 2025 + W.P.(C) 7084/2025, CM APPL. 32038/2025 & CM APPL. 32039/2025 HANDS ON HANDS VENTURES PRIVATE LIMITED THROUGH ITS DIRECTOR MR VISHAL SHARMA 2019 20 .....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 Show Cause Notice dated 15th May, 2024 (hereinafter ‘impugned SCN’) and demand order dated 22nd August, 2024 (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.33,67,400/- against the Petitioner. 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) Signature Not Verified Digitally Signed W.P.(C) 7084/2025 Page 1 of 9 By:KESHAV Signing Date:26.05.2025 20:12:13 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.