SINGH OLYMPICS PRIVATE LIMITED THROUGH ITS DIRECTOR MR. VIKAS GUPTA 2018 19 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) 7079/2025, CM APPL. 32023/2025 & CM APPL. 32024/2025 SINGH OLYMPICS PRIVATE LIMITED THROUGH ITS DIRECTOR MR. VIKAS GUPTA 2018 19 .....Petitioner Through: Appearance not given versus COMMISSIONER DELHI GOODS AND SERVICE TAX AND OTHERS .....Respondents Through: Mr. Sumit K. Batra, Advocate for R-1 & 2. 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 4th December, 2023 (hereinafter, ‘the SCN’) for the tax period April 2018 to March 2019, as also the consequent order dated 15th April, 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 Nos 9/2023- Central Tax dated 31st March 2023, 56/2023- Central Tax dated 28th December, 2023 as also the Notification No. 56/2023-State Tax dated 11