M/S 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 W.P.(C) 14908/2025 & CM APPL. 61347/2025 M/S 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. Abhishek Yadav, Adv. 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 26th September, 2023 issued by Sales Tax Officer Class II/AVATO, Ward 71, Zone 6, Delhi (hereinafter, impugned ‘SCN’) as also the demand order dated 29th December, 2023 passed by the office of Sales Tax Officer Class II/ AVATO, Ward 71, Zone 6, Delhi (hereinafter, ‘impugned order’) for the financial year 2017-18. 3. Additionally, the present petition also challenges the following Notifications: ● Notification No. 9/2023- Central Tax dated 31st March, 2023; ● Notification No. 09/2023-State Tax dated 22n