MS SACH ENTERPRISES vs THE COMMISSIONER OF DELHI GOODS AND SERVICES TAX ORS & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 15th, September, 2025 W.P.(C) 14174/2025 MS SACH ENTERPRISES .....Petitioner Through: Mr Vijay Gupta, Mr. Rahul Gupta, Mr. Harpreet Singh & Ms. Kajol Soni, Advs. versus THE COMMISSIONER OF DELHI GOODS AND SERVICES TAX ORS & ANR. .....Respondents Through: Ms. Urvi Mohan & Ms. Vaishali Gupta, Advs. For GNCTD CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. CM APPL. 58136/2025 (for exemption) 2. Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 14174/2025 3. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, challenging the Show Cause Notice (hereinafter, ‘SCN’) dated 22nd May, 2024, as also the consequent order dated 28th August, 2024 (hereinafter, ‘impugned order’) passed by the Office of Sale Tax Officer Class II/AVATO, Delhi. Vide the impugned order, a demand of Rs.20,69,990/- has been raised qua the Petitioner. 4. Additionally, the present petition also challenges the vires of Notification Nos. 56/2023 – Central Tax dated 28th December, 2023 and 5