SHREE BALAJEE TRADERS THROUGH ITS PROPRIETOR SHYAM SUNDER vs SALES TAX OFFICER CLASS II AVATO WARD 71 & ANR.

Judgment text excerpt

$~36 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 31st October, 2025 + W.P.(C) 16528/2025 & CM APPL. 67705/2025 SHREE BALAJEE TRADERS THROUGH ITS PROPRIETOR SHYAM SUNDER .....Petitioner Through: Mr. Harshit Goel and Mr. Mohit Gupta, Advs. versus SALES TAX OFFICER CLASS II AVATO WARD 71 & ANR. .....Respondents Through: Ms. Avni Singh and Ms. Urvi Mohan, Advs. for 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 present petition has been filed by the Petitioner- Shree Balajee Traders through its Proprietor Mr. Shyam Sunder under Articles 226 of the Constitution of India, inter alia, seeking the quashing of the impugned show cause notice dated 29th May 2024 (hereinafter, ‘the impugned SCN’) and the subsequent order dated 24th August, 2024 (hereinafter, ‘the impugned order)pertaining to the Financial Year 2019-2020. 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; Signature Not Verified Digitally Signed W.P.(C) 16528/2025 Page 1 of 9 By:DEVANSHU JOSHI Signing Date:03.11.2025 15:59:04 ● 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’). 4. The challenge in 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 said batch of petitions. On 22nd April, 2025, the parties were heard at length qua the validity of