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

Judgment text excerpt

$~85 * 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, Notification No.56/2023- Central Tax dated 28th December, 2023 & Notification No.56/2023- State Tax Signature Not Verified W.P.(C) 13861/2024 Page 1 of 8 Digitally Signed By:DHIRENDER KUMAR Signing Date:12.09.2025 16:42:02 dated 11th July, 2024 (hereinafter, ‘the impugned Notifications’). 4. In the present case, a demand to the tune of Rs.2,48,82,739/- has been raised against the Petitioner for the tax period from April, 2019 to March, 2020. 5. 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. 1649