M/S SAAKAR INDIA vs THE COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ANR.

Judgment text excerpt

$~66 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 17th September 2025 + W.P.(C) 14403/2025 & CM APPL. 59096/2025 M/S SAAKAR INDIA .....Petitioner Through: Mr. Vijay Gupta, Mr Rahul Gupta, Ms. Kajol Soni, Advs. (M: 9711953429) versus THE COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ANR. .....Respondents Through: Ms. Vaishali Gupta, Adv. for GNCTD. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 59096/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 14403/2025 3. The Petitioner- M/s Saakar India through, Mukesh Goyal, has filed the present petition under Articles 226 and 227 of the Constitution of India, inter alia, seeking quashing of the impugned order dated 22nd August, 2024 passed by the Sales Tax Officer Class II/Avato Ward 58, Zone-4, Delhi (hereinafter ‘impugned order’). The present petition also challenges the impugned Show Cause Notice dated 22nd May, 2024 issued by the Department of Trade & Taxes, GNCTD (hereinafter ‘SCN’). 4. Vide the impugned order, a demand of Rs. 6,26,283/- has been raised Signature Not Verified Digitally Signed W.P.(C) 14403/2025 Page 1 of 9 By:DEVANSHU JOSHI Signing Date:20.09.2025 13:03:49 upon the Petitioner with respect to financial year 2019-2020. 5. Additionally, the present petition also challenges Notification No. 56/2023- Central Tax dated 28th December, 2023 and Notification No. 56/2023-State Tax dated 11th July, 2024 (hereinafter, ‘the impugned Notification’). 6. 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 th