BIRD DELHI GENERAL AVIATION SERVICES PVT. LTD., EARLIER KNOWN AS BIRD EXECUJET AIRPORT SERVICES PVT. LTD. vs SALES TAX OFFICER II AVATO, WARD 204, ZONE 11 & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 13th November 2025 W.P.(C) 17254/2025 & CM APPL. 71045/2025 BIRD DELHI GENERAL AVIATION SERVICES PVT. LTD., EARLIER KNOWN AS BIRD EXECUJET AIRPORT SERVICES PVT. LTD. .....Petitioner Through: Mr. Sparsh Bhargava, Ms. Ishita Farsaiyan and Ms. Vanshika Taneja, Advs. versus SALES TAX OFFICER II AVATO, WARD 204, ZONE 11 & ORS. .....Respondents Through: Mr. Urvi Mohan, Adv. for GNCTD. Mr. Kushal Kumar, SPC for R-2. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. 2. The Petitioner - Bird Delhi General Aviation Services Pvt. Ltd., has filed the present Petition under Articles 226 and 227 of the Constitution of India, inter alia, challenging the impugned order dated 27th July, 2024 passed by the Sales Tax Officer Class II/AVATO, Ward 204, Zone-11, Delhi for the tax period April 2019 to March 2020 (hereinafter, ‘impugned order’). 3. Additionally, the present petition also challenges the vires of the following notifications: ● Notification No.09/2023-Central Tax dated 31st March, 2023; ● Notification No.09/2023-State Tax dated 22nd June, 2023; ● Notif