MS MARKEX BRANDING SOLUTIONS PVT LTD vs THE COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ORS.

Judgment text excerpt

$~69 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 12th November 2025 + W.P.(C) 15643/2025 & CM APPL. 63967/2025 MS MARKEX BRANDING SOLUTIONS PVT LTD .....Petitioner Through: Mr. Vijay Gupta, Mr. Rahul Gupta, Mr. Harpreet Singh and Ms. Kajol Soni, Advs. (M: 9711953429) versus THE COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ORS. .....Respondents Through: Mr. Sumit K. Batra & Ms. Priyanka Jindal, Advs. (M: 9911211000) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. CM APPL. 63967/2025 (for exemption) 2. Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 15643/2025 3. The Petitioner- Ms Markex Branding Solutions Pvt. Ltd. has filed the present petition under Articles 226 and 227 of the Constitution of India, inter alia, assailing the impugned Show Cause Notice dated 28th May, 2024 (hereinafter, impugned ‘SCN’) and the consequent impugned order dated 20th August, 2024 passed by the Sales Tax Officer Class II/AVATO, Ward 41, Zone-3, Delhi for the Financial Year 2019-20 (hereinafter, ‘impugned order’). 4. Additionally, the present petition also challenges the vires of the Signature Not Verified Digitally Signed W.P.(C) 15643/2025 Page 1 of 9 By:DHIRENDER KUMAR Signing Date:14.11.2025 17:43:36 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