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

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 va