PUNEET GOYAL (PROP. OF M/S BHAVYA PLASTIC INDUSTRIES) vs UNION OF INDIA & ORS.

Judgment text excerpt

$~46 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 23rd May, 2025 + W.P.(C) 7085/2025, CM APPL. 32043/2025 & CM APPL. 32044/2025 PUNEET GOYAL (PROP. OF M/S BHAVYA PLASTIC INDU STRIES) .....Petitioner Through: Mr. Puneet Rai and Ms. Srishti Sharma, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Brijesh Yadav, SPC with Ms. Nikita, Mr. Nikhil Yadav, Mr. Anuj Kumar Kashyap, Ms.Nidhi Rana, Ms. Lepakshi Thakur and Ms. Aarti Barnwal, Advs. for R-1. 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 inter alia challenging the Show Cause Notice dated 23rd September, 2023 (hereinafter ‘impugned SCN’) and demand order dated 30th December, 2023 (hereinafter ‘impugned order’) passed by Respondent No.4- Sales Tax Officer Class II/AVATO, Ward 63, Zone 6, Delhi raising a demand to the tune of Rs.3,24,05,906/- against the Petitioner. 3. The petition also challenges the vires of Notification No. 9/2023- Central Tax dated 31st March, 2023 (hereinafter ‘impugned notification’). 4. The validity of the impugned notification was under consideration before this Court in a batch of petitions with the lead petition being W.P.(C) Signature Not Verified Digitally Signed W.P.(C) 7085/2025 Page 1 of 7 By:KESHAV Signing Date:26.05.2025 20:12:13 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 passed: “4. Submissions have been heard in part. The broad challenge to both sets of Notifica