M/S PRIME INTERGLOBE PRIVATE LIMITED vs UNION OF INDIA AND ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 7th May, 2025 W.P.(C) 14575/2024 & CM APPL. 61119/2024 M/S PRIME INTERGLOBE PRIVATE LIMITED .....Petitioner Through: Mr. Vineet Bhatia, Mr. Chanderkant Singh, Mr. Aamnaya Jagannath Mishra, Mr. Bipin Punia, Mr. Keshav Garg, Mr. Parvesh Bansal & Mr. Rahul Bansal, Advs. versus UNION OF INDIA AND ORS. .....Respondents Through: Ms. Vaishali Gupta, Adv. 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 Prime Interglobe Pvt. Ltd. under Article 226 of the Constitution of India challenging the show cause notices dated 24th December, 2023 (hereinafter, ‘the SCNs’) issued by the Sales Tax Officer Class II/ AVATO, New Delhi, pertaining to the financial year 2018-19 as also the consequent orders dated 13th April, 2024 and 25th April, 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- Central Tax dated 28th December, 2023 and Notification No. 09/2023- Central Tax