LANDMARK TRADERS PRIVATE LIMITED vs UNION OF INDIA & ORS.

Judgment text excerpt

$~67 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 23rd May, 2025 + W.P.(C) 7162/2025, CM APPL. 32302/2025 & CM APPL. 32303/2025 LANDMARK TRADERS PRIVATE LIMITED .....Petitioner Through: Mr. Nitin Gulati, Advocate. [email protected] versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Ajay Jain, SPC with Mr. Kunal Sharma, Mr. Manoj Gautam, Mr.Krishna Sharma, Mri Bijay Lakshmi and Mr. M.N.Mishra, Advocates for R-1. Mr. Ruchesh Sinha, Advocate for R- 3. Ms. Urvi Mohan, Advocate for R/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 challenging the show cause notice dated 29th September, 2023 (hereinafter, ‘the SCN’) issued by the Department of Trade & Taxes, Government of N.C.T. of Delhi, pertaining to the Financial Year 2017-18, as also the consequent order dated 2nd December, 2023 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, ‘the Signature Not Verified Signed By:NAMITA W.P.(C) 7162/2025 Page 1 of 9 DHYANI Signing Date:28.05.2025 15:45:54 impugned order’). 3. The petition also challenges the vires of Notification No. 9/2023- Central Tax dated 31st March, 2023 (hereinafter ‘impugned notification’). 4. The validity of the impugned notification was under consideration 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 notification and accordingly, the following order was passed: “4. Submissions have bee