MOHAMMED AAMIR vs GOVERNMENT OF NCT OF DELHI & ANR.

Judgment text excerpt

$~79 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 24th November, 2025 Uploaded on: 26th November, 2025 + W.P.(C) 17761/2025 & CM APPL. 73404/2025 MOHAMMED AAMIR .....Petitioner Through: Mr. Kaushik, Mr. P.K. Bansal, Mr. Ram Naresh and Mr. Abhishek Arya, Advs. versus GOVERNMENT OF NCT OF DELHI & ANR. .....Respondents Through: Mr. Sumit K. Batra, 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. 73405/2025 (for exemptions) 2. Allowed subject to all just exceptions. Accordingly, the application is disposed of. W.P.(C) 17761/2025 & CM APPL. 73404/2025 (for interim relief) 3. The Petitioner - Mr. Mohammed Aamir has filed the present Petition under Articles 226 of the Constitution of India, inter alia, challenging the impugned order dated 16th August, 2024 passed by the Sales Tax Officer Class II/AVATO, Ward 46, Zone-3, Delhi for the tax period April 2019 to March Signature Not Verified Digitally Signed W.P.(C) 17761/2025 Page 1 of 9 By:DHIRENDER KUMAR Signing Date:26.11.2025 18:35:14 2020 (hereinafter, ‘impugned order’). 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. 16499/2023 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