M/S MASCON vs COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ORS

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 16th May, 2025 W.P.(C) 6541/2025 M/S MASCON .....Petitioner Through: Mr Vijay Gupta, Mr Rahul Gupta and Ms Kajol Soni, Advocates. versus COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ORS .....Respondents Through: Ms. Vaishali Gupta, Panel Counsel (Civil) GNCTD. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 29734/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 6541/2025 3. The present petition has been filed by Petitioner – M/s Mascon under Article 226 and 227 of the Constitution of India, inter alia, assailing the Show Cause Notice dated 29th May 2024 as also the consequent order dated 7th August 2024 passed by Sales Tax Officer Class II /AVATO, Ward 56, Zone 4, Delhi. 4. The petition also challenges the vires of Notification No. 56/2023- 5. The validity of the impugned notifications were 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. vs. Union of India and Ors.’. In the sai