PERFECT INDUSTRIES vs GOODS AND SERVICE TAX OFFICER , DELHI DEPARTMENT OF TRADE AND TAXES, & ANR.

Judgment text excerpt

$~62 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 13th November 2025 + W.P.(C) 17249/2025 & CM APPL. 71042/2025 PERFECT INDUSTRIES .....Petitioner Through: Ms. Divya Prabha Singh and Mr. Akshay Allagh, Advs. versus GOODS AND SERVICE TAX OFFICER , DELHI DEPARTMENT OF TRADE AND TAXES, & ANR. .....Respondents Through: Mr. 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 Industries has filed the present petition under Articles 226 and 227 of the Constitution of India, inter alia, assailing the impugned order dated 30th December, 2023 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 September, 2023 passed by the Sales Tax Officer Class II/Avato Ward 63, Zone 6, Delhi for the tax period July 2017 to March 2018 (hereinafter, ‘impugned SCN’). 3. Additionally, the present petition also challenges the vires of the following Notifications: ● Notification No.09/2023-Central Tax dated 31st March, 2023; ● Notification No.09/2023-State Tax dated 22nd June, 2023; ● Notification No. 56/2023- Central Tax dated 28th December, 2023; Signature Not Verified Digitally Signed W.P.(C) 17249/2025 Page 1 of 9 By:DHIRENDER KUMAR Signing Date:17.11.2025 18:48:07 and ● Notification No. 56/2023- State Tax dated 11th July, 2024 (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 petition