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

Judgment text excerpt

$~72 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 19th May, 2025 + W.P.(C) 5919/2025 & CM APPLs. 26955/2025, 26956/2025 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. 56/2023-Central Tax dated 28th December, 2023 and Notification No. 56/2023-State Tax dated 11th July, 2024. 3. Considering the nature of the application, the same is allowed, leaving all the objections open. The amendment to the writ petition is taken on record. W.P.(C) 5919/2025 & CM APPLs. 26955/2025, 26956/2025 4. The present writ petition has been filed by the Petitioner under Article Signature Not Verified Signed By:NAMITA W.P.(C) 5919/2025 Page 1 of 9 DHYANI Signing Date:22.05.2025 16:37:23 226 and 227 of the Constitution of India challenging the order dated 09th March, 2024 (hereinafter ‘impugned order’) and Show Cause Notice dated 06th December, 2023 (hereinafter ‘impugned SCN’). 5. The amended writ petition, additionally, also raises a challenge to the vires of Notification No. 56/2023-Central Tax dated 28th December, 2023 and Notification No. 56/2023-State Tax dated 11th July, 2024 (hereinafter ‘impugned notifications’) 6. The impugned notifications were under consideration before this Court in a batch of matters with the lead matter being W.P.(C) 16499/2023 titled ‘DJST Traders Pvt. Ltd. vs. Union of India and Ors.’. In the said ba