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

Judgment text excerpt

$~44 * 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 notifications was under consideration before this Court in a batch of petitions with the lead petition being W.P.(C) Signature Not Verified Signed By:DEVANSHU W.P.(C) 5926/2025 Page 1 of 8 JOSHI Signing Date:14.05.2025 15:19:36 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 notifications 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