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

Judgment text excerpt

$~92 * 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 issued by the Sales Tax Signature Not Verified Signed By:DEVANSHU W.P.(C) 479/2025 Page 1 of 7 JOSHI Signing Date:14.05.2025 15:19:36 Officer. 3. Further, vide the present petition, the Petitioner 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, the ‘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) 16499/2023 titled ‘DJST Traders Pvt. Ltd.