M/S AMBIIENCE METCORP PRIVATE LIMITED THROUGH ITS DIRECTOR SH SANDEEP AGARWAL vs CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH ITS CHAIRMAN & ANR.

Judgment text excerpt

$~110 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 20th May, 2025 + W.P.(C) 5901/2025 & CM APPL 26895/2025 M/S AMBIIENCE METCORP PRIVATE LIMITED THROUGH ITS DIRECTOR SH SANDEEP AGARWAL .....Petitioner Through: Mr. R.P. Singh, Mr. Nirmal Dixit, Mr. Rahul Ranjan, Mr. Anant Vijay & Mr. Harshit Garg, Advs. versus CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH ITS CHAIRMAN & ANR. .....Respondents Through: Mr Aakarsh Srivastava, Senior Standing Counsel with Mr. Anugya Gupta & Mr. Anand Pandey, Advs. Mr. Urvi Mohan, Adv. for 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 inter alia challenging the following: (i) Show Cause Notice dated 24th May, 2024 (hereinafter, ‘impugned SCN’) (ii) Order dated 29th August, 2024 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, ‘impugned demand order’); and (iii) Order dated 28th February, 2025 vide which application to rectify order dated 29th August, 2024 was rejected (hereinafter, ‘impugned rectification order’) Signature Not Verified Signed By:RAHUL W.P.(C) 5901/2025 Page 1 of 8 Signing Date:22.05.2025 01:16:13 3. The petition also challenges the vires of Notification No. 56/2023- Central Tax dated 28th December, 2023 and Notification No. 9/2023- Central Tax dated 31st March, 2023 (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 batch of petitions, on 22nd April, 2025