KAMAL RAJPUT (PROPRIETOR OF M/S PERFECT GEAR INDUSTRIES) vs UNION OF INDIA & ORS.

Judgment text excerpt

$~81 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 24th November, 2025 Uploaded on: 26th November, 2025 + W.P.(C) 17781/2025, CM APPL. 73501/2025 KAMAL RAJPUT (PROPRIETOR OF M/S PERFECT GEAR INDUSTRIES) .....Petitioner Through: Mr. Ashvini Kumar & Mr. Ankit Kumar, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Sumit K. Batra, Adv. Ms. Babita Saini, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RENU BHATNAGAR JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. CM APPL. 73501/2025 (for exemption) 2. Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 17781/2025, CM APPL. 73502/2025 (for interim stay) 3. The Petitioner- Kamal Rajput, who is the proprietor of M/s Perfect Gear Industries, has filed the present petition under Article 226 and 227 of the Constitution of India, inter alia, challenging the impugned order dated 20h August, 2024 passed by the Sales Tax Officer Class II/Avato Ward 48, Zone- 3, Delhi for the tax period April 2019 to March 2020 (hereinafter, ‘impugned Signature Not Verified Digitally Signed W.P.(C) 17781/2025 Page 1 of 9 By:DHIRENDER KUMAR Signing Date:26.11.2025 18:35:14 order’). The present petition also challenges the impugned Show Cause Notice dated 24th May, 2024 (hereinafter ‘impugned SCN’). 4. Additionally, the present petition also challenges the following Notifications: ● Notification No. 56/2023- Central Tax dated 28th December, 2023 and ● Notification No. 56/2023- State Tax dated 11th July, 2024 (hereinafter, ‘the impugned notifications’). 5. The challenge in the present petition is similar to a batch of petitions wherein, inter alia, the impugned notifications were challenged. W.P.(C) No. 16499/2023 titled DJST Traders Private Limited v. Union of Ind