R H A ENTERPRISES vs UNION OF INDIA & ORS.

Judgment text excerpt

$~94 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 19th May, 2025 + W.P.(C) 6708/2025 and CM APPL. Nos. 30417-18/2025 R H A ENTERPRISES .....Petitioner Through: Mr. Nitin Gulati, Advocate. versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Urvi Mohan, Advocate for GNCTD 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 27th May, 2024 (hereinafter, ‘the SCN’) issued by the Department of Trade & Taxes, Government of N.C.T. of Delhi, pertaining to the Financial Year 2019- 20, as also the consequent order dated 22nd August, 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- Central Tax dated 28th December, 2023 and 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 Signature Not Verified W.P.(C) 6708/2025 Page 1 of 8 Signed By:DEVANSHU JOSHI Signing Date:21.05.2025 18:11:50 the said batch of petitions, on 22nd April, 2025, the parties were heard at length qua the validity of the impugned notification and accordingly, the following order was passed: “4. Submissions have been heard in part. The broad challenge to both sets of Notifications is on the ground that the proper procedure was not followed prior to the issuance of the same.