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

Judgment text excerpt

$~72 * 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- Signature Not Verified Signed By:NAMITA W.P.(C) 7010/2025 Page 1 of 9 DHYANI Signing Date:27.05.2025 12:19:00 Central Tax dated 28th December, 2023 as also Notification No. 56/2023- State Tax dated 11th July, 2024 (hereinafter ‘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. vs. Union of India and Ors.’. In the said batch of petitions, on 22nd April, 2025, the parties were heard at length qua the validity of the impugned notification and accordingly, the following order was passed: “4. Submissions