SINGH OLYMPICS PRIVATE LIMITED THROUGH ITS DIRECTOR MR. VIKAS GUPTA 2019 20 vs COMMISSIONER DELHI GOODS AND SERVICE TAX AND OTHERS

Judgment text excerpt

$~64 * 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 Notification No. 56/2023-State Tax dated 11th July, 2024 (hereinafter ‘impugned notifications’). W.P.(C) 7151/2025 Page 1 of 7 Signature Not Verified Digitally Signed By:KESHAV Signing Date:27.05.2025 18:08:31 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 the said batch of petitions, on 22nd April, 2025, the parties were heard at length qua the validity of the impugned notifications and accordingly, the follow