SHIVAM GOEL (PROPRIETOR M/S KRISHNA PLASTIC) vs UNION OF INDIA & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 23rd May, 2025 W.P.(C) 7173/2025 SHIVAM GOEL (PROPRIETOR M/S KRISHNA PLASTIC) .....Petitioner Through: Mr. Nitin Gulati, Advocate. [email protected] versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Sunit Kumar, Standing Counsel for R-1 & 3. Ms. Urvi Mohan, Advocate for R/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 22nd 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 30th 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 (hereinafter ‘impugned 4. The validity of the impugned notification was under consideration before this Court in a batch of petitions with the