SUPERB GALAXY THROUGH ITS PROPRIETOR SARJIVAN KUMAR GARG vs COMMISSIONER OF DGST & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 7th May, 2025 W.P.(C) 4891/2025 & CM APPL. 22511/2025 SUPERB GALAXY THROUGH ITS PROPRIETOR SARJIVAN KUMAR GARG .....Petitioner Through: Mr. Ujjwal Jain, Adv. versus COMMISSIONER OF DGST & ORS. .....Respondents Through: Mr. Sumit K Batra, Adv. for GNCTD. Mr. Ashish Goyal, SPC with Mr. Anurag Singhal, Adv. for UOI. (M: 9811029221.) Ms. Vaishali Gupta, Adv. 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 – Superb Galaxy through its Proprietor- Mr. Sarjivan Kumar Garg under Article 226 of the Constitution of India challenging the show cause notice dated 28th May, 2024 (hereinafter, ‘the SCN’) issued by the Department of Trade and Taxes, GNCTD, pertaining to the Financial Year 2019-20, as also the consequent order dated 24th August, 2024 passed by the office of Sales Tax Officer Class II/ AVATO (hereinafter, ‘the impugned order’). 3. The petition also challenges the vires of Notification No. 56/2023- Central Tax dated 28th December, 2023 and Notification No. 9/2023- Central Tax dat