M/S CHAUHAN KIRANA TRADING THROUGH ITS PROPRIETOR, SULTAN SINGH vs GOVERNMENT OF NCT OF DELHI THROUGH THE COMMISSIONER OF STATE TAXES & ANR.

Judgment text excerpt

$~37 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 14th November, 2025 + W.P.(C) 17331/2025 & CM APPL. 71327/2025 M/S CHAUHAN KIRANA TRADING THROUGH ITS PROPRIETOR, SULTAN SINGH .....Petitioner Through: Mr. P.K. Bansal, Mr. Ram Naresh and Mr. Kaushik, Advs. versus GOVERNMENT OF NCT OF DELHI THROUGH THE COMMISSIONER OF STATE TAXES & ANR. .....Respondents Through: Ms. Vaishali Gupta, Panel Counsel (Civil)/GNCTD. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. CM APPL. 71328/2025 2. Allowed subject to all just exceptions. Accordingly, the application is disposed of. W.P.(C) 17331/2025 & CM APPL. 71327/2025 3. The Petitioner – M/s Chauhan Kirana Trading has filed the present Petition under Article 226 of the Constitution of India, inter alia, challenging the impugned order dated 5th April, 2024 passed by the Sales Tax Officer Class II/AVATO, Ward 32, Zone-1, Delhi for the tax period April 2018 to March 2019 (hereinafter, ‘impugned order’). The Petitioner further Signature Not Verified Signed By:TANISHKA W.P.(C) 17331/2025 Page 1 of 11 GUPTA Signing Date:17.11.2025 17:09:10 challenges the Show Cause Notice (hereinafter, ‘SCN’) dated 27th December, 2023. Vide the impugned order, a demand to the tune of Rs.11,98,884/- has been raised qua the Petitioner. 4. Additionally, the present petition also challenges the vires of 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. 16499/20