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

Court: Delhi High Court
Date: 2025-05-07
Citation: W.P.(C)-323/2025 2025:DHC:3597-DB
Petitioner: KOREA MARINE TRANSPORT CO LTD
Respondent: SALES TAX OFFICER CLASS II AVATO WARD 204 & ORS.

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/PMS07052025CW3232025_160216.pdf)

## Judgment text (excerpt)

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 Servic

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