JCO GAS PIPE LIMITED vs SALES TAX OFFICER CLASS II AVATO WARD 91 ZONE 8 DELHI

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 19th May, 2025 W.P.(C) 5937/2025 & CM APPLs. 27079/2025, 27080/2025 JCO GAS PIPE LIMITED .....Petitioner Through: Mr. Rajeev Aggarwal, Advocate. versus SALES TAX OFFICER CLASS II AVATO WARD 91 ZONE 8 DELHI .....Respondent Through: Mr. Sumit L. Batra, Advocate for GNCTD (Mob. 9911211000). CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. _______/2025 (to be numbered) 2. An amendment application has been moved in this matter seeking to add a challenge to Notification No. 09/2023-Central Tax dated 31st March, 2023 and Notification No. 9/2023-State Tax dated 22nd June, 2023. 3. Considering the nature of the application, the same is allowed, leaving all the objections open. The amendment is taken on record. W.P.(C) 5937/2025 & CM APPLs. 27079/2025, 27080/2025 4. The present writ petition has been filed by the Petitioner under Article 226 and 227 of the Constitution of India inter alia challenging the order dated 5. Additionally, the petition also challenges the vires of Notification No. 09/2023-Central Tax dated 31st March, 2023 a