M/S AVIRAJ UDYOG THROUGH ITS PROPREITOR GUNEET SINGH vs UNION OF INDIA & ORS.

Judgment text excerpt

$~41 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 10th October 2025 + W.P.(C) 15533/2025 & CM APPL. 63558/2025 M/S AVIRAJ UDYOG THROUGH ITS PROPRIETOR GUNEET SINGH .....Petitioner Through: Mr. Gaurav Gupta, Mr. Deepanshu Saini, Ms. Monika Rani & Mr. Amit Bansal, Advs. (9811013940) versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Sumit K Batra, 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. 63559/2025 2. Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 15533/2025 & CM APPL. 63558/2025 3. The present petition has been filed by the Petitioner- Mr. Guneet Singh, proprietor of M/s Aviraj Udyog under Article 226 of the Constitution of India, inter alia, challenging the impugned order dated 19th April 2024 passed by the Sales Tax Officer Class II/Avato Ward 63, Zone 6, Delhi (hereinafter, ‘impugned order’). The present petition also challenges the Show Cause Notice dated 25th December 2023 issued by the Sales Tax Officer Class II/Avato Ward 63, Zone 6, Delhi (hereinafter, ‘impugned SCN’), for the Financial Year 2018-19. Signature Not Verified Digitally Signed By:KESHAV W.P.(C) 15533/2025 Page 1 of 11 Signing Date:13.10.2025 16:51:30 4. Additionally, the present petition also challenges the vires of following notifications: ● Notification No. 56/2023- Central Tax dated 28th December, 2023; ● Notification No. 56/2023- State Tax dated 11th July, 2024 (hereinafter, ‘the impugned notifications’). 5. The present petition is similar to a batch of petitions wherein inter alia, the impugned notifications were challenged. W.P.(C) No. 16499/2023 titled DJST Traders Private Limited v. Union of India &Ors. was the lead matter in the s