ENVIRO TECH VENTURES LIMITED vs UNION OF INDIA & ORS.

Judgment text excerpt

$~39 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 10th October 2025 + W.P.(C) 15530/2025 & CM APPL. 63498/2025 ENVIRO TECH VENTURES LIMITED .....Petitioner Through: Mr. Sandeep Chilana & Mr. Priyojeet Chatterjee, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Vaishali Gupta, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. CM APPL. 63500/2025 2. Allowed, subject to all just exceptions. The application is disposed of. CM APPL. 63499/2025 3. This is an application filed by the Petitioner seeking permission to place on record a lengthy list of dates and events. 4. The application is, for the reasons stated therein, allowed and the lengthy list of dates and events is, accordingly, taken on record. 5. The application is disposed of. W.P.(C) 15530/2025 & CM APPL. 63498/2025 6. The Petitioner- M/s Enviro Tech Ventures Limited has filed the present Signature Not Verified Digitally Signed By:KESHAV W.P.(C) 15530/2025 Page 1 of 8 Signing Date:13.10.2025 16:51:30 petition under Article 226 of the Constitution of India, inter alia, seeking quashing of the impugned order dated 21st August 2024 (hereinafter, ‘impugned order’) passed by the Sales Tax Officer Class II/Avato Ward 2, Zone-2, Delhi for the Financial Year 2019-20. 7. Additionally, the present petition also challenges the vires of the following notifications: ● Notification No. 09/2023 - State Tax dated 22nd June 2023; ● Notification No. 09/2023 – Central Tax dated 31st March 2023; ● 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’). 8. The challenge in the present petition is simil