RUCHIKA INDUSTRIES THROUGH ITS PROPRIETOR RAKESH KUMAR DHINGRA vs UNION OF INDIA AND ORS.

Judgment text excerpt

$~57 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 9th September 2025 + W.P.(C) 13507/2025, CM APPL. 55441/2025 & CM APPL. 55442/2025 RUCHIKA INDUSTRIES THROUGH ITS PROPRIETOR RAKESH KUMAR DHINGRA .....Petitioner Through: Mr. Gaurav Gupta, Adv. (M:9811013940) versus UNION OF INDIA AND ORS. .....Respondents Through: Mr. Sumit K. Batra, Adv. for R- 2/GNCTD. (M: 9911211000) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL.55442/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 13507/2025, CM APPL. 55441/2025 (for stay) 3. The Petitioner- Ruchika Industries through its proprietor Mr. Rakesh Kumar Dhingra, has filed the present petition under Articles 226 and 227 of the Constitution of India, inter alia, seeking quashing of the impugned order dated 24th August, 2024 passed by the Sales Tax Officer Class II/Avato Ward 55, Zone-3, Delhi (hereinafter ‘impugned order’). The present petition also challenges the impugned Show Cause Notice dated 29th May, 2024 passed by the Sales Tax Officer Class II/Avato Ward 55, Zone-3, Delhi (hereinafter W.P.(C) 13507/2025 Page 1 of 9 Signature Not Verified Digitally Signed By:DEVANSHU JOSHI Signing Date:11.09.2025 18:09:17 ‘SCN’). 4. 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’). 5. 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 o