M/S ACME INDIA vs DEPT OF TRADE AND TAXES ( DELHI GST)

Judgment text excerpt

$~60 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 30th October, 2025 + W.P.(C) 15532/2025 & CM APPL. 63556/2025 M/S ACME INDIA .....Petitioner Through: Ms. Richa Singh, Adv. versus DEPT OF TRADE AND TAXES ( DELHI GST) .....Respondent Through: Ms. Vaishali Gupta, Panel Counsel (Civil) GNCTD. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, challenging the Show Cause Notice dated 17th May, 2024 (impugned SCN) as also the consequent impugned order dated 28th August, 2024 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, ‘the impugned order’) for the Financial Year 2019-20. 3. The impugned order has raised a total demand of Rs. 1,79,45,652/- against the Petitioner, in which tax amount is Rs. 92,88,903/- interest is Rs. 77,27,858/- and penalty is Rs. 9,28,891/-. 4. The present petition further challenges the vires of Notifications No.9/2023(Central) dated 31st March, 2023 and 56/2023-Central Tax dated 28th December, 2023 (hereinafter, ‘impugned notification’). Signature Not Verified Digitally Signed W.P.(C) 15532/2025 Page 1 of 7 By:DHIRENDER KUMAR Signing Date:03.11.2025 17:42:49 5. The challenge in the present petition is similar to a batch of petitions wherein interalia, the impugned notification was 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 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. Th