M/S GRILLED ROTI vs COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 7th May, 2025 W.P.(C) 5926/2025 & CM APPL. 26965/2025 M/S GRILLED ROTI .....Petitioner Through: Mr. Vijay Gupta & Mr. Rahul Gupta, Advs. (M: 9711953429) versus COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ANR. .....Respondents Through: Ms. Vaishali Gupta, Adv. 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 – M/s Grilled Roti through its proprietor Mr. Atul Jain under Article 226 of the Constitution of India challenging the show cause notice dated 25th September, 2023 (hereinafter, ‘the SCN’) issued by the Department of Trade and Taxes, GNCTD, pertaining to the Financial Year 2017-18, as also the consequent order dated 22nd December, 2023 passed by the office of Sales Tax Officer Class II/ AVATO (hereinafter, ‘the impugned order’). 3. The petition also challenges the vires of Notification No. 9/2023- Central Tax dated 31st March, 2023 as also the Notification No. 9/2023- State Tax dated 22nd June, 2023 (hereinafter ‘impugned notifications’). 4. The validity of the impugned