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: 21st May, 2025 W.P.(C) 6868/2025 & CM APPL. 31113/2025 M/S GRILLED ROTI .....Petitioner Through: Mr. Vijay Gupta, Mr. Rahul Gupta & Ms. Saumya Shukla, Advs. (M: 9711953429) versus COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ANR. .....Respondents Through: Ms. Vaishali Gupta, Panel Counsel, 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– M/s Grilled Roti under Articles 226 and 227 of the Constitution of India, inter alia, assailing the Show Cause Notice dated 10th December 2023 (hereinafter, ‘the SCN’) for the tax period April 2018 to March 2029, as also the consequent order dated 24th April, 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. 56/2023- Central Tax dated 28th December, 2023 as also the Notification No. 56/2023-State Tax dated 11th July, 2024 (hereinafter ‘impugned notifications’). 4. The validity of the impugned notifications was under