M/S. SHUDH HOSPITALITY PRIVATE LIMITED vs GOODS AND SERVICE TAX OFFICER WARD- 44, DELHI DEPARTMENT OF TRADE AND TAXES, GOVERNMENT OF N.C. T. OF DELHI & ANR.

Judgment text excerpt

$~93 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 07th May, 2025 + W.P.(C) 548/2025 & CM APPL. 2489/2025 M/S. SHUDH HOSPITALITY PRIVATE LIMITED .....Petitioner Through: Mr. Akshay Allagh, Adv. versus GOODS AND SERVICE TAX OFFICER WARD- 44, DELHI DEPARTMENT OF TRADE AND TAXES, GOVERNMENT OF N.C. T. OF DELHI & ANR. .....Respondents Through: Mr. K. G. Gopalakrishnan Mr. Lalltaksh Joshi & Ms. Ananya Sanjiv Saraori, Advs. 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 Shudh Hospitality Private Limited under Article 226 of the Constitution of India inter alia challenging the Show Cause Notice (hereinafter, ‘the SCN’) dated 24th September, 2023 issued by the Sales Tax Officer Class II/AVATO, Delhi (hereinafter, the ‘Sales Tax Officer’)as also the consequent order dated 30th December, 2023 passed by the Sales Tax Officer (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. 9/2023- Signature Not Verified Signed By:DEVANSHU W.P.(C) 548/2025 Page 1 of 8 JOSHI Signing Date:14.05.2025 15:19:36 Central Tax dated 31st March, 2023 (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 notifications and accordingly, the following order was passed: “4. Submissions have been heard in par