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

Judgment text excerpt

$~26 * 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 present case, was a proprietary concern of Shri Raj Kumar Goyal. The Petitioner herein, Smt. Signature Not Verified Signed By:TANISHKA W.P.(C) 16728/2025 Page 1 of 9 GUPTA Signing Date:17.11.2025 17:09:10 Sunita Rani is his wife. The said proprietor had passed away on 13th August, 2024, as he was suffering from cancer. Thus, his wife Smt. Sunita Rani has preferred the present petition. 4. Additionally, the present petition also challenges the vires of the following notifications: ● Notification No. 9/2023- Central Tax dated 31st March, 2023; ● Notification No. 56/2023- Central Tax da