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

Judgment text excerpt

$~52 * 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 issued by the Central Board of Indirect Taxes and Customs (hereinafter, ‘the impugned notifications’). Signature Not Verified Digitally Signed W.P.(C) 7194/2025 Page 1 of 7 By:KESHAV Signing Date:28.05.2025 12:21:33 4. The impugned notifications were under consideration before this Court in a batch of matters with the lead matter 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