MAM RAJ HARI RAM vs GOVT. OF NCT OF DELHI & ORS.

Judgment text excerpt

$~76 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 12th November, 2025 + W.P.(C) 16718/2025 & CM APPL. 68640/2025 MAM RAJ HARI RAM .....Petitioner Through: Ms. Tabassum Firdause, Adv. versus GOVT. OF NCT OF DELHI & 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. 2. The present petition has been filed by the Petitioner- Mam Raj Hari Ram, who is stated to be a small seller engaged in dry-fruits sale, seeking quashing of the impugned order dated 21st August, 2024 passed by the Sales Tax Officer, Class II/Avato Ward 27, Zone-1, Delhi for the Financial Year 2019-20. The present petition further challenges the impugned Show Cause Notice dated 21st May, 2024 (hereinafter ‘impugned SCN’). Vide the impugned order, a demand to the tune of Rs. 5,64,190/- has been raised against the Petitioner 3. 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’). 4. The challenge in the present petition is similar to a batch of petitions W.P.(C) 16718/2025 Page 1 of 8 Signature Not Verified Digitally Signed By:DHIRENDER KUMAR Signing Date:14.11.2025 17:43:36 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 notifications and accordingly, the following order was passed: “4. Submissions have been heard in part. The bro