VERTO BIZSERV vs GOVT OF NCT OF DELHI & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 14th May, 2025 W.P.(C) 6359/2025 & CM APPL. 28984/2025 VERTO BIZSERV .....Petitioner Through: Mr. Akshay Allagh and Mr. Syed Ahmed Alamdar Rizvi, Advocates. versus GOVT OF NCT OF DELHI & ORS. .....Respondents Through: Mr. Sumit K Batra, Advocate for GNCTD. 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 under Article 226 of the Constitution of India challenging the Show Cause Notice dated 28th May, 2024 (hereinafter, ‘impugned SCN’) issued by the Department of Trade & Taxes, Government of N.C.T. of Delhi, pertaining to the Financial Year 2018-19, as also the consequent order dated 29th 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 No. 56/2023- Central Tax dated 28th December, 2023 and Notification No. 9/2023- Central Tax dated 31st March, 2023 as also Notification No. 56/2023- State Tax dated 11th July, 2024 and Notification No. 9/2023-State Tax dated