M S KRISHNA ENTERPRISES THROUGH ITS PROPRIETOR DEEPAK BANSAL vs GOVT OF NCT OF DELHI THROUGH CHIEF SECRETARY & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 07th May, 2025 W.P.(C) 479/2025 & CM APPL. 2232/2025 M/S KRISHNA ENTERPRISES THROUGH ITS PROPRIETOR DEEPAK BANSAL .....Petitioner Through: Mr. M.A.Ansari, Ms. Tabassum Firdause & Mr. Arvind Soni, Advs. (Mob: 9718503000) [email protected] versus GOVT OF NCT OF DELHI THROUGH CHIEF SECRETARY & ORS. .....Respondents Through: Mr. K.G. Gopalakrishnan, Mr. Sumit K. Batra & Mr. Parth Sharma, Advs. Mrs. Anju Tyagi, SPC with Mr. Anurag Singhal, Adv. for R-4 (Mob: 9810362808) Mr. Anurag Ojha, SSC with Mr. Subham Kumar and Mr. Dipak Raj, Advs. for R-5 (Mob:6200388793) 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 Krishna Enterprises Through its Proprietor Deepak Bansal under Article 226 of the Constitution of India inter alia challenging the Show Cause Notice dated 19th December, 2023 (hereinafter, the ‘Show Cause Notice ’) issued by the Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, the ‘Sales Tax Officer’) as also the consequent order dated 24th April, 2024 issu