M/S GAYATRI FURNITURE (THROUGH ITS PROPRIETOR RAM GOPAL KILLA) vs UNION OF INDIA & ORS.

Judgment text excerpt

$~97 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 19th May, 2025 + W.P.(C) 6728/2025 and CM APPL. Nos. 30567-68/2025 M/S GAYATRI FURNITURE (THROUGH ITS PROPRIETOR RAM GOPAL KILLA) .....Petitioner Through: Mr. Nitin Gulati, Advocate versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Sumit K. Batra, Advocate for GNCTD Mr. Avadhesh Kumar Singh, Advocate for UOI. Ms. Neha Malik, SSC for R-3 CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. No. 30567/2025 (Exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 6728/2025 and CM APPL. No.30568/2025 3. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India challenging the order dated 10th April, 2024 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, ‘the impugned order’). 4. The petition also challenges the vires of Notification No. 56/2023- Central Tax dated 28th December, 2023 as also Notification No. 56/2023- State Tax dated 11th July, 2024 (hereinafter ‘impugned notifications’). Signature Not Verified Signed By:RAHUL W.P.(C) 6728/2025 Page 1 of 9 Signing Date:22.05.2025 06:56:11 5. 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, the parties were heard at length qua the validity of the impugned notification and accordingly, the following order was passed: “4. Submissions have been heard in part. The broad challenge to both sets of Notifications is on the ground that the prope