M/S MODFUL INTERIORS vs UNION OF INDIA & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 22nd May, 2025 W.P.(C) 7010/2025 & CM APPLS. 31580/2025, 31581/2025 M/S MODFUL INTERIORS .....Petitioner Through: Mr. Nitin Gulati and Mrs. Reena Gandhi, Advocates (Mob. 9313133000), e-mail ([email protected]). versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Vaishali Gupta, Panel Counsel (Civil) for GNCTD. Mr. Aakarsh Srivastava, SSC with Mr. Anand Pandey, Advocate for R-3. 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 under Article 226 of the Constitution of India challenging the show cause notice dated 9th December, 2023 (hereinafter, ‘the SCN’) issued by the Department of Trade & Taxes, Government of N.C.T. of Delhi, pertaining to the Financial Year 2018-19, as also the consequent order dated 31st March, 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- 4. The validity of the impugned notifications was under consideration before thi