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

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’). 3. The petition also challenges the vires of Notification No. 9/2023- Central Tax date