SINGH OLYMPICS PRIVATE LIMITED THROUGH ITS DIRECTOR MR. VIKAS GUPTA 2017 18 vs COMMISSIONER DELHI GOODS AND SERVICE TAX AND OTHERS

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 23rd May, 2025 W.P.(C) 7152/2025 & CM APPL. 32288/2025 SINGH OLYMPICS PRIVATE LIMITED THROUGH ITS DIRECTOR MR. VIKAS GUPTA (2017-18) .....Petitioner Through: Mr. Rakesh Kumar and Mr. Parveen Kumar Gambhir, Advs. (M:9811595510) versus COMMISSIONER DELHI GOODS AND SERVICE TAX AND OTHERS .....Respondents Through: Mr. Sumit K. Batra, 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- Singh Olympics Private Limited through its Director, Mr. Vikas Singh under Article 226 of the Constitution of India, inter alia, assailing the Show Cause Notice dated 24th September, 2023 (hereinafter, ‘the SCN’) for the tax period July 2017 to March 2018, as also the consequent order dated 22nd December, 2023 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 Nos 9/2023- Central Tax dated 31st March 2023 (hereinafter ‘impugned notification’). 4. The validity of the impugned n