TOSHNIWAL ELECTRICALS PVT LTD THROUGH ITS DIRECTOR MUKUND MAHESHWARI vs GOVT OF NCT OF DELHI THROUGH CHIEF SECRETARY & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 7th May, 2025 W.P.(C) 10590/2024 & CM APPL. 43568/2024 TOSHNIWAL ELECTRICALS PVT LTD THROUGH ITS DIRECTOR MUKUND MAHESHWARI .....Petitioner Through: Mr. A.K. Babbar, Adv. versus GOVT OF NCT OF DELHI THROUGH CHIEF SECRETARY & ORS. .....Respondents Through: Ms. Vaishali Gupta, Adv. Mr. Anurag Ojha, SSC with Mr.Subham Kr. and Mr. Dipak Raj, Advocates for R-4. 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– Toshniwal Electricals Pvt. Ltd. under Articles 226 of the Constitution of India challenging the show cause notice dated 9th December, 2023 (hereinafter, ‘the SCN’) issued by the Department of Trade and Taxes, GNCTD, pertaining to the tax period: April 2018 to March 2019 as also the consequent order dated 15th April, 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 No. 9/2023- Central Tax dated 31st March, 2023 as also Notification No. 9/2023-State Tax dated 22nd