LOGICA INFOWAY LTD. FORMERLY KNOWN AS EASTERN LOGICA INFOWAY LTD. vs THE UNION OF INDIA REVENUE SECRETARY, MINISTRY OF FINANCE & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 10th September, 2025 W.P.(C) 13861/2024 & CM APPL. 58025/2024 LOGICA INFOWAY LTD. FORMERLY KNOWN AS EASTERN LOGICA INFOWAY LTD. .....Petitioner Through: Mr. Rajesh Jain, Mr. Virag Tiwari, Mr. Ramesh Johri, Mr. Rishabh Jain, Mr. Ramashish and Ms. Tanya Saraswat, Advs. (M:9810042928) versus THE UNION OF INDIA REVENUE SECRETARY, MINISTRY OF FINANCE & ORS. .....Respondents Through: Mr. K.G. Gopalakrishnan, SSC. 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- Logica Infoway Ltd. formerly known as Eastern Logica Infoway Ltd. has filed the present petition under Articles 226 and 227 of the Constitution of India, inter alia, seeking quashing of the impugned order dated 29th August, 2024 passed by the Sales Tax Officer Class II/AVATO, Delhi (hereinafter, ‘impugned order’) for the Financial Year 2019-20. The present petition also challenges the Show Cause Notice (hereinafter, ‘SCN’) dated 20th May, 2024. 3. Additionally, the present petition also challenges the Notification No.9/2023- Central Tax dated 31st March, 2023, Notificatio