JKG AND COMPANY THROUGH ITS PROPRIETOR MR. SHUBHAM GOYAL vs COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ORS

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 25th September, 2025 Uploaded on: 29th September, 2025 W.P.(C) 14911/2025& CM APPL. 61354/2025 JKG AND COMPANY THROUGH ITS PROPRIETOR MR. SHUBHAM GOYAL .....Petitioner Through: Mr. Rakesh Kumar, Mr. Praveen Kumar Gambhir, Advs. versus COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND 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. 2. The present petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India, inter alia, challenging the Show Cause Notice dated 30th May, 2024 issued by Sales Tax officer Class II/AVATO, Ward-71, Zone -6, Delhi (hereinafter, ‘impugned SCN’) as also the order dated 28thAugust, 2024 passed by the office of Sales Tax Officer Class II/ AVATO, Ward-71, Zone -6, Delhi (hereinafter, ‘impugned order’) for the financial year 2019-20. 3. Additionally, the present petition also challenges the following Notifications: 4. The challenge in the present petition is similar to a batch of petitions wherein interalia, the impugned notificatio