FINDOC VENTURES PRIVATE LIMITED vs GST OFFICER WARD 101 ZONE 9 DELHI & ORS.

Judgment text excerpt

43 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 18th September, 2025 + W.P.(C) 14404/2025 &CM APPL. 59097/2025 FINDOC VENTURES PRIVATE LIMITED .....Petitioner Through: Mr. Sanjeev Malhotra and Mr. Suresh Kumar Kalra, Advs. versus GST OFFICER WARD 101 ZONE 9 DELHI & ORS. .....Respondents Through: Mr. Sumit K. Batra, Adv. Mr. Hussain Taqvi, SPC with Mr. Ali Shozab, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. 2. The Petitioner- Findoc Ventures Private Limited,has filed the present petition under Article 226 and 227 of the Constitution of India, inter alia, seeking quashing of the impugned order dated 23rd August, 2024 passed by the Sales Tax Officer Class II/AVATO Ward 101, Zone-9, Delhi. The present petition also challenges the impugned Show Cause Notice dated 21st May, 2024 (hereinafter ‘impugned SCN’). 3. Additionally, the present petition also challenges the following Notifications: Signature Not Verified Signed By:SUNITA W.P.(C) 14404/2025 Page 1 of 7 KUMARI Signing Date:22.09.2025 19:21:30 ● Notification No. 9/2023- Central Tax dated 31st March, 2023; ● 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 the impugned notifications and accordingly, the following order was passed: “4. Submissions ha