M S AGGARWAL KIRANA STORES THROUGH ITS PROPRIETOR SUNIL KUMAR vs GOVT OF NCT OF DELHI THROUGH CHIEF SECRETARY & ORS.

Judgment text excerpt

$~60 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 17th September, 2025 + W.P.(C) 14365/2025 & CM APPL. 58815/2025 M/S AGGARWAL KIRANA STORES THROUGH ITS PROPRIETOR SUNIL KUMAR .....Petitioner Through: Mr. M.A. Ansari, Ms. Tabassum Firdausi, Mr. Sameed Salim, Mr. Ahmad Ansari and Md. Imran Ahmad, Advs. versus GOVT OF NCT OF DELHI THROUGH CHIEF SECRETARY & 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. M/s Aggarwal Kirana Stores through its proprietor Mr. Sunil Kumar, 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 20th August, 2024 passed by the Sales Tax Officer Class II/Avato Ward 74, Zone- 7, Delhi. The present petition also challenges the impugned Show Cause Notice dated 16th May, 2024 (hereinafter ‘impugned SCN’). 3. Additionally, the present petition also challenges the following Notifications: Signature Not Verified Signed By:SUNITA W.P.(C) 14365/2025 Page 1 of 9 KUMARI Signing Date:22.09.2025 17:37:29 ● Notification No. 56/2023- Central Tax dated 28th December, 2023; ● 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 have