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

Judgment text excerpt

$~42 * 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 dated 31st March, 2023 as also the Notification No. 56/2023- State Tax dated 11th July, 2024 and Notification No. 9/2023- State Tax Signature Not Verified Signed By:DEVANSHU W.P.(C) 4891/2025 Page 1 of 7 JOSHI Signing Date:14.05.2025 15:19:36 dated 22nd June, 2023 (hereinafter ‘impugned notifications’). 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 wer