MS TREHAN INTERNATIONAL CONSULTANTS AND ENGINEERS PVT LTD vs THE COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ORS

Judgment text excerpt

$~55 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 4th September, 2025 + W.P.(C) 13667/2025 MS TREHAN INTERNATIONAL CONSULTANTS AND ENGINEERS PVT LTD .....Petitioner Through: Mr. Rahul Gupta, Adv. versus THE COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ORS .....Respondents Through: Appearance not given. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. CM APPL. 56056/2025 2. Allowed subject to all just exceptions. Accordingly, the application is disposed of. W.P.(C) 13667/2025 3. The present petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India challenging the Show Cause Notice dated 6th December, 2023 (hereinafter, ‘SCN’) as also the consequent order dated 12th April, 2024 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, ‘the impugned order’) for the financial year 2018-19. 4. Further, the petition also challenges Notification No.56/2023-Central Tax dated 28th December, 2023 as also Notification No. 56/2023-State Tax Signature Not Verified Signed By:SUNITA W.P.(C) 13667/2025 Page 1 of 9 KUMARI Signing Date:09.09.2025 00:02:13 dated 11th July, 2024 (hereinafter ‘impugned notifications’). 5. The validity of the impugned notifications was under consideration before this Court in a batch of petitions with the lead petition being W.P.(C) 16499/2023 titled ‘DJST Traders Pvt. Ltd. vs. Union of India and Ors.’. 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 been heard in part. The broad challenge to both sets of Notifications is on the ground that the