M/S GLOBUS AGROFOODS PVT. LTD. vs UNION OF INDIA & ORS.

Judgment text excerpt

$~26 & 27 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 21stNovember, 2025 Uploaded on: 24th November, 2025 + W.P.(C) 17691/2025, CM APPL. 73110/2025 M/S GLOBUS AGROFOODS PVT. LTD ......Petitioner Through: Mr. Ashvini Kumar and Mr. Ankit Kumar, Advs versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Urvi Mohan, Adv. 27 AND + W.P.(C) 17692/2025, CM APPL. 73112/2025 M/S GLOBUS AGROFOODS PVT. LTD. .....Petitioner Through: Mr. Ashvini Kumar and Mr. Ankit Kumar, Advs. versus UNION OF INDIA & ORS .....Respondents Through: Ms. Urvi Mohan, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. CM APPL. 73111/2025 && CM APPL. 73113/2025 (exemption) 2. Allowed, subject to just all exceptions. Applications are accordingly disposed of. W.P.(C) 17691/2025 & W.P.(C) 17692/2025 3. The present two petitions have been filed by the Petitioner under Signature Not Verified Signed By:TANISHKA W.P.(C) 17691/2025 and connected matter Page 1 of 13 GUPTA Signing Date:24.11.2025 16:50:23 Articles 226 and 227 of the Constitution of India, inter alia, assailing the following orders, Show Cause Notices (hereinafter, ‘SCNs’) and the notifications: In W.P.(C) 17691/2025 ● SCN dated 25th September, 2023 as also the consequent order dated 7th December, 2023 (hereinafter, ‘impugned order 1’) passed by the Sales Tax Officer Class II/AVATO, Ward 50, Zone 3, Delhi for the Financial Year 2017-18. Vide the impugned order 1 the following demands have been raised qua the Petitioner: • Notification No. 9/2023 – Central Tax dated 31st March, 2023; • Notification No. 9/2023 – State Tax dated 22nd June, 2023; In W.P.(C) 17692/2025 ● SCN dated 28th May, 2024 as also the consequent order dated 29th August, 2024