M/S PERFECT INDUSTRIES vs GOODS AND SERVICE TAX OFFICER , WARD - 63, DGST AND ANR.

Judgment text excerpt

$~44 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 10th November, 2025 + W.P.(C) 15975/2025 & CM APPL. 65379/2025 M/S PERFECT INDUSTRIES .....Petitioner Through: Mr. Akshay Allagh, Adv. versus GOODS AND SERVICE TAX OFFICER , WARD - 63, DGST AND ANR. .....Respondents Through: Ms. Urvi Mohan, Adv. for 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 Petitioner- M/s Perfect Industrieshas filed the present petition under Articles 226 and 227 of the Constitution of India, inter alia, challenging the impugned order dated20th April, 2024 passed by the Sales Tax Officer Class II/AVATO Ward 63, Zone 6, Delhi(hereinafter, ‘impugned order’). The present petition also challenges the Show Cause Notice dated 28th December, 2023passed by the Sales Tax Officer Class II/AVATO Ward 63, Zone 6, Delhi. (hereinafter, ‘impugned SCN’). 3. Additionally, the present petition also challenges the vires of the following notifications: ● Notification No.09/2023-Central Tax dated31st March, 2023; ● Notification No.09/2023-State Tax dated22nd June, 2023; ● Notification No. 56/2023- Central Tax dated 28th December, 2023; and ● Notification No. 56/2023- State Tax dated 11th July, 2024 Signature Not Verified Signed By:TANISHKA W.P.(C) 15975/2025 Page 1 of 10 GUPTA Signing Date:15.11.2025 17:55:56 (hereinafter, ‘the impugned notifications’). 4. 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 India & Ors. was the lead matter in the said batch of petitions. On 22nd April, 2025, the parties were heard at length qua the validity of the impugned notification