KOREA MARINE TRANSPORT CO LTD vs SALES TAX OFFICER CLASS II AVATO WARD 204 & ORS.

Judgment text excerpt

$~89 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 07th May, 2025 + W.P.(C) 323/2025 & CM APPL. 1540/2025 KOREA MARINE TRANSPORT CO LTD .....Petitioner Through: Mr. Pulkit Verma, Adv. (Mob: 9716694879) versus SALES TAX OFFICER CLASS II AVATO WARD 204 & ORS. .....Respondents Through: Mr. K.G. Gopalakrishnan, Mr. Sumit K. Batra & Ms. Nisha Mohandas, Advs Mr. Anurag Ojha, SSC with Mr. Subham Kumar and Mr. Dipak Raj, Advs. for R-3 (Mob:6200388793) 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 – Korea Marine Transport Co. Ltd. under Articles 226 of the Constitution of India inter alia challenging the following: (i) The impugned order dated 30th December, 2023 passed by the Office of Sales Tax Officer Class II/AVATO Jurisdiction, Ward 204, Delhi; (ii) Notification No. 9/2023-Central Tax dated 31st March, 2023, and; (iii) Notification No. 9/2023-State Tax dated 22nd June, 2023. 3. The said notifications are challenged on the ground that the same are ultra vires to the Central Goods and Service Tax Act, 2017 and Delhi Goods and Service Tax Act, 2017. 4. The validity of the impugned notifications was under consideration Signature Not Verified Signed By:DEVANSHU W.P.(C) 323/2025 Page 1 of 7 JOSHI Signing Date:14.05.2025 15:19:36 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 impugned notifications and accordingly, the following order was passed: “4. Submissions have been heard in part. The broad challenge