LAXMI PLASTIC PRODUCTS THROUGH ITS PROPRIETOR MR JATIN GROVER vs COMMISSIONER OF DGST & ORS.

Judgment text excerpt

$~105 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 06th May, 2025 + W.P.(C) 16393/2024 & CM APPL. 69092/2024 LAXMI PLASTIC PRODUCTS THROUGH ITS PROPRIETOR MR JATIN GROVER .....Petitioner Through: Mr. Ujjwal Jain, Advocate (Mob. 9717595497), e-mail ([email protected]). versus COMMISSIONER OF DGST & ORS. .....Respondents Through: Mr. Vinay Yadav, SPC with Mr. Ansh Kalra, Ms. Kamna Behrani and Mr. Divyanshu Sinha, Advocates for UOI. Mr. Sushil Raja, SPC with Mr. Hitanshu Mishra, Advocate for UOI. 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– Laxmi Plastic Products under Article 226 of the Constitution of India challenging the show cause notice dated 29th May, 2024 (hereinafter, ‘the SCN’) issued by the Department of Trade and Taxes, GNCTD, pertaining to the Financial Year 2019-20, as also the consequent order dated 25th August, 2024 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, ‘the impugned order’). Signature Not Verified Signed By:RAHUL W.P.(C) 16393/2024 Page 1 of 7 Signing Date:14.05.2025 12:14:07 3. The petition also challenges the vires of Notification No. 9/2023- Central Tax dated 31st March, 2023 and Notification No. 56/2023-Central Tax dated 28th December, 2023 as also the Notification No. 9/2023-State Tax dated 22nd June, 2023 and Notification No. 56/2023-State Tax dated 11th July, 2024 (hereinafter ‘impugned notifications’). 4. The validity of the impugned notifications 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