NARESH PAL (PROP. M/S SECURE ENTERPRISES) vs UNION OF INDIA & ORS.

Judgment text excerpt

$~94 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 24th September, 2025 + W.P.(C) 14856/2025 & CM APPL. 61137/2025 NARESH PAL (PROP. M/S SECURE ENTERPRISES) .....Petitioner Through: Mr. Nitin Gulati, Ms. Reena Gandhi, Advs. (M:9313133000) versus UNION OF INDIA & ORS. .....Respondents Through: Mr Akash Verma, Sr. Standing Counsel, CBIC with Ms Aanchal Uppal, Adv. for R-1 &3. (M:9697980007) Ms. Urvi Mohan, 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- Mr. Naresh Pal, proprietor of M/s. Secure Enterprises under Articles 226 of the Constitution of India, inter alia, challenging the impugned order dated 20th April, 2024 passed by the Sales Tax Officer Class II/Avato Ward 63, Zone 6, Delhi (hereinafter, ‘impugned order’). The present petition also challenges the Show Cause Notice dated 2nd December, 2023 issued by the Sales Tax Officer Class II/Avato Ward 63, Zone 6, Delhi (hereinafter, ‘impugned SCN’), for the financial year 2018-19. Signature Not Verified W.P.(C) 14856/2025 Page 1 of 10 Digitally Signed By:RAHUL Signing Date:25.09.2025 17:45:29 3. Additionally, the present petition also challenges the following Notifications: ● Notification No. 56/2023- Central Tax dated 28th December, 2023; ● Notification No. 56/2023- State Tax dated 11th July, 2024 (hereinafter, ‘the impugned notifications’). 4. 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 the lead matter in the said batch of petitions. On 22nd April, 2025, the parties were heard at length qua the val