BARUNKUMAR RAMLAKHAN RANA PROPRIETOR - TUTUS INDIA vs SALES TAX OFFICER CLASS II AVATO WARD 10 ZONE 2 DELHI & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 8th September, 2025 W.P.(C) 13722/2025 & CM APPL. 56357/2025 BARUNKUMAR RAMLAKHAN RANA PROPRIETOR – TUTUS INDIA .....Petitioner Through: Mr. Abhishek Garg, Mr. Yash Gaiha& Mr. Mehul Gupta, Advs. versus SALES TAX OFFICER CLASS II AVATO WARD 10 ZONE 2 DELHI & ORS. .....Respondents Through: Ms. Urvi Mohan, 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. 56358/2025 (for exemption) 2. Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 13722/2025 & CM APPL. 56357/2025 3. The Petitioner- Tutus Indiawhich wasearlier a proprietor concern of BarunkumarRamlakhan Rana, has filed the present petition under Article 226 and 227 of the Constitution of India, inter alia, seeking the quashing of the impugned order dated 13th August, 2024 passed by the Sales Tax Officer Class II/Avato Ward 10, Zone-2, Delhi. The present petition challenges the impugned Show Cause Notice dated 31st May, 2024 (hereinafter ‘impugned SCN’). 4. Additionally, the present petition also challenges the following Notifications: ● Notification