MOHAMMED AAMIR vs GOVERNMENT OF NCT OF DELHI & ANR.

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 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,