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

Judgment text excerpt

$~132 * 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- Signature Not Verified Signed By:DEVANSHU W.P.(C) 6019/2025 Page 1 of 9 JOSHI Signing Date:14.05.2025 15:19:36 Central Tax dated 28th December, 2023 and Notification No. 9/2023- Central Tax dated 31st March, 2023 as also Notification No. 56/2023- State Tax dated 11th July, 2024 (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 impugne