SINGH OLYMPICS PRIVATE LIMITED THROUGH ITS DIRECTOR MR. VIKAS GUPTA 2019 20 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) 7151/2025, CM APPL. 32286/2025 & CM APPL. 32287/2025 SINGH OLYMPICS PRIVATE LIMITED THROUGH ITS DIRECTOR MR. VIKAS GUPTA (2019-20) .....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, Adv. 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 29th May, 2024 (hereinafter, ‘the SCN’) for the tax period April 2019 to March 2020, as also the consequent order dated 25th 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 Nos 9/2023- Central Tax dated 31st March 2023, 56/2023- Central Tax dated 28th December, 2023 as also the