# M/S SANJAY MEDICOS vs SALES TAX OFFICER/CLASS II(WARD 90), DGST AND ANR

Court: Delhi High Court
Date: 2025-10-30
Citation: W.P.(C)-16448/2025 2025:DHC:9613-DB
Petitioner: M/S SANJAY MEDICOS
Respondent: SALES TAX OFFICER/CLASS II(WARD 90), DGST AND ANR

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/PMS30102025CW164482025_152038.pdf)

## Judgment text (excerpt)

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 30th October, 2025 W.P.(C) 16448/2025 & CM APPL. 67277/2025 M/S SANJAY MEDICOS .....Petitioner Through: Mr. Akshay Allagh, Adv. (M:9811118257) versus SALES TAX OFFICER/CLASS II(WARD 90), DGST AND ANR .....Respondents 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 Petitioner- M/s Sanjay Medicos has filed the present petition under Articles 226 of the Constitution of India, inter alia, seeking the quashing of the impugned order dated 9th August, 2024 for the Financial Year 2019-20 passed by the Sales Tax Officer Class II/Avato Ward 90, Zone-8, Delhi. The present petition also challenges the impugned Show Cause Notice dated 23rd May, 2024 issued by Sales Tax Officer Class II/Avato Ward 90, Zone-8, Delhi(hereinafter ‘impugned SCNs’). 3. Additionally, the present petition also challenges the vires of the following notifications: ● Notification No.09/2023-Central Tax dated 31st March, 2023; ● Notification No.09/2023-State Tax dated 22nd June, 2023; 4. The challenge in the present pe

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