M/S THE SUPPER CLUB THROUGH ITS PARTNER, SAVAR DUGGAL vs GOVT. OF NCT OF DELHI & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 26th May, 2025 W.P.(C) 7194/2025 & CM APPL. 32385/2025 M/S THE SUPPER CLUB THROUGH ITS PARTNER, SAVAR DUGGAL .....Petitioner Through: Mr. M.A. Ansari, Ms. Tabbassum Firdause & Mr. Md Imran Ahmad Advs. versus GOVT. OF NCT OF DELHI & ORS. .....Respondents Through: Mr. Sumit Kumar Batra, Adv. for GNCTD. Ms. Seema Gulati, 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 The Supper Club through its Partner, Savar Duggal challenging the show cause notice dated 11th December, 2023 (hereinafter, ‘the SCN’) issued upon the Petitioner concern for the tax period April, 2018 to March, 2019. The petition also challenges the consequent order dated 27th April, 2024 (hereinafter, ‘the impugned order’) passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter, ‘CGST Act, 2017’). 3. Additionally, the present petition also challenges the Notification No. 56/2023-Central Tax dated 28th December, 2023 and Notification No. 56/2023-State Tax dated 11th July, 2024