M/S BHAGMAL AND SONS vs SALES TAX OFFICER / AVATO & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 11th September 2025 W.P.(C) 13978/2025 & CM APPL. 57249/2025 M/S BHAGMAL AND SONS .....Petitioner Through: Mr. Sandeep Gupta, Mr. Manish Pushkarna & Mrs. Harneet Pushkarna, Advs. (9810668385) versus SALES TAX OFFICER / AVATO & ORS. .....Respondents Through: Ms. Vaishali Gupta, Adv. for GNCTD Ms. Nancy Jain, SSC, CBIC for R-3 & 4 CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. CM APPL. 57250/2025 2. Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 13978/2025 & CM APPL. 57249/2025 3. The Petitioner- M/s Bhagmal and Sons, has filed the present petition under Articles 226 & 227 of the Constitution of India, inter alia, seeking the quashing of order dated 26th December 2023 passed by the Sales Tax Officer Class II/Avato Ward 28, Zone-1, Delhi (hereinafter, ‘impugned order’) for the Financial Year 2017-18. Vide the impugned order, a demand to the tune of Rs. 2,90,848/- has been raised qua the Petitioner. 4. Additionally, the present petition also challenges the following notifications: ● Notification No. 9/2023- Ce