DAVENDER KUMAR CHADHA PRO LIBERTY CABLES (INDIA) vs SALES TAX OFFICER CLASS II AVATO WARD 63 AND ANR

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 19th November, 2025 Uploaded on: 21st November, 2025 W.P.(C) 16844/2025 & CM APPL. 69228/2025 DAVENDER KUMAR CHADHA PRO LIBERTY CABLES (INDIA) .....Petitioner Through: Mr. S.K Arora, Mr.Bharat Arora, Mr. Shobhit Manocha and Ms. Himangi Arora, Advs. versus SALES TAX OFFICER CLASS II AVATO WARD 63 AND ANR .....Respondents Through: Ms. Urvi Mohan, GNCTD. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Article 226 and 227 of the Constitution of India, inter alia, challenging the impugned order dated 24th August, 2024, passed under Section 73 of Central Goods and Services Tax Act, 2017 (hereinafter, ‘the Act’) by the Sales Tax Officer, Class II, AVATO, Ward 63, Zone 6, Delhi (hereinafter, ‘impugned order’). 3. Additionally, the Petitioner has also challenged the Show Cause Notice dated 21st May, 2024 passed by the Sales Tax Officer, Class II, AVATO, Ward 63, Zone 6, Delhi (hereinafter, ‘impugned SCN’). 4. Vide the impugned order, a demand of Rs. 27,43,593/- has been 2020. 5. On the l