# 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.

Court: Delhi High Court
Date: 2025-05-07
Citation: W.P.(C)-548/2025 2025:DHC:3595-DB
Petitioner: M/S. SHUDH HOSPITALITY PRIVATE LIMITED
Respondent: GOODS AND SERVICE TAX OFFICER WARD- 44, DELHI DEPARTMENT OF TRADE AND TAXES, GOVERNMENT OF N.C. T. OF DELHI & ANR.

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/PMS07052025CW5482025_155615.pdf)

## Judgment text (excerpt)

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- 4. The validity of the impugned noti

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