NATIONAL FOOD AND BEVERAGES THROUGH ITS PROPRIETOR MR. ANSHUL GOYAL vs COMMISSIONER DELHI GOODS AND SERVICE TAX AND OTHERS

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 07th May, 2025 W.P.(C) 6019/2025 & CM APPLs. 27558/2025, 27559/2025 NATIONAL FOOD AND BEVERAGES THROUGH ITS PROPRIETOR MR. ANSHUL GOYAL .....Petitioner Through: Mr. Rakesh Kumar & Mr. Parven Kumar Gambhir, Advs. versus COMMISSIONER DELHI GOODS AND SERVICE TAX AND OTHERS .....Respondents Through: Mr. Awadesh Kumar Singh, Adv. for R-1 (Mob: 9667050278) Ms. Anushree Narain SSC with Mr. Ankit Kumar, 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 under Article 226 of the Constitution of India challenging the show cause notice dated 8th December, 2023 (hereinafter, ‘the SCN’) issued by the Department of Trade & Taxes, Government of N.C.T. of Delhi, pertaining to the Financial Year 2018-19, as also the consequent order dated 8th 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- 4. The validity of the impugned notifications was under considerati