PING PONG GLOBAL LIMITED THROUGH ITS MANAGING DIRECTOR SIDDHARTHA JAIN vs UNION OF INDIA THROUGH JOINT SECRETARY & ORS.

Judgment text excerpt

$~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 21stNovember, 2025 Uploaded on: 24th November, 2025 + W.P.(C) 16974/2025& CM APPL. 73185/2025 PING PONG GLOBAL LIMITED THROUGH ITS MANAGING DIRECTOR SIDDHARTHA JAIN .....Petitioner Through: Mr. Rajesh Mahna, Mr. Ramanand Roy, Ms. Silky Wadhwa, Mr. Mayank Kouts, Advs. versus UNION OF INDIA THROUGH JOINT SECRETARY & ORS. .....Respondents Through: Ms. Urvi Mohan, GNCTD. Mr. Niraj Kumar, Senior Central Govt. Counsel, Mr. Chaitanya, Adv. for R-1/UOI. 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, inter alia, challenging the order dated 16th August, 2024 passed in respect of F.Y. 2019-20 by the office of Sales Tax Officer Class II/ AVATO, Ward 46, Zone 3, Delhi, whereby a demand of Rs. 75,78,297/- has been confirmed against the Petitioner. 3. Additionally, the present petition also challenges the vires of Notification Nos.56/2023-Central Tax dated 28th December, 2023 Signature Not Verified Signed By:TANISHKA W.P.(C) 16974/2025 Page 1 of 7 GUPTA Signing Date:24.11.2025 16:50:23 (hereinafter ‘impugned notification’) 4. The validity of the impugned notification was under consideration before this Court in a batch of petitions with the lead petition being W.P.(C) 16499/2023 titled ‘DJST Traders Pvt. Ltd. vs. Union of India and Ors.’. In the said batch of petitions, on 22nd April 2025, the parties were heard at length qua the validity of the impugned notification and accordingly, the following order was passed: “4. Submissions have been heard in part. The broad challenge to both sets of Notifications is on the ground that the proper procedure was not followed prior to the iss