SUNITA RANI (WIFE OF LATE. SHRI RAJ KUMAR GOYAL, PROPRIETOR OF M/S. MEENAKSHI GEOTECH) vs UNION OF INDIA & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 14th November, 2025 W.P.(C) 16728/2025, CM APPL. 68725/2025 & CM APPL. 68726/2025 SUNITA RANI (WIFE OF LATE. SHRI RAJ KUMAR GOYAL, PROPRIETOR OF M/S. MEENAKSHI GEOTECH) .....Petitioner Through: Mr. Puneet Rai, Mr. Pratham Aggarwal, Mr. Manish Mittal, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Shubhra Parashar, Mr. Virender Pratap Singh, Charak, Advs. for R-1/ UOI/Ministry of Finance. Ms. Urvi Mohan, Adv. for R-2 to 4/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 - Smt. Sunita Rani has filed the present Petition under Articles 226 and 227 of the Constitution of India, inter alia, challenging the impugned Show Cause Notice dated 10th December, 2023 passed by the Sales Tax Officer Class II/AVATO, Ward 63, Zone-6, Delhi (hereinafter, ‘impugned SCN’) and the consequent impugned order dated 13th April, 2024, passed by the Sales Tax Officer Class II/AVATO, Ward 63, Zone-6, Delhi for the tax period April 2018 to March 2019 (hereinafter, ‘impugned order’). 3. M/s Meenakshi Geotech, the taxpayer in the