SURYAN TECHNOLOGIES vs THE SALES TAX OFFICER & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 21st May, 2025 W.P.(C) 6921/2025 & CM APPL. 31323/2025 SURYAN TECHNOLOGIES .....Petitioner Through: Mr. R.K. Singh, Adv. versus THE SALES TAX OFFICER & ORS. .....Respondents Through: Ms. Urvi Mohan, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA ORDER % 21.05.2025 Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner– M/s Suryan Technologies under Articles 226 and 227 of the Constitution of India, inter alia, assailing the Show Cause Notice dated 23rd September, 2023 (hereinafter, ‘impugned SCN’) for the tax period March 2017 to March 2018, as also the consequent order dated 06th December, 2023 (hereinafter, ‘the impugned order’)passed by the office of Sales Tax Officer Class II/ AVATO, Ward-90, Zone-8, Delhi . The petition also challenges the vires of Notification No. 09/2023- Central Tax dated 31st March, 2023 (hereinafter ‘impugned notification’). 3. The validity of the impugned notification was under consideration before this Court in a batch of petitions with the lead petition being W.P.(C) 4. Submissions have been hea