SHIVA ENTERPRISES vs UNION OF INDIA & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 19th September, 2025 W.P.(C) 14581/2025 & CM APPL. 59832/2025 SHIVA ENTERPRISES .....Petitioner Through: Mr. P. Roy Chaudhuri, Adv. versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Shubhi Bhardwaj, SPC with Mr. Sahaj Garg, Advs. for R-1. Ms. Vaishali Gupta, SPC. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. CM APPL. 59832/2025 (exemption) 2. Allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 14581/2025 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 dated 23rd September, 2023 (hereinafter, ‘SCN’) as also the order dated 28th December, 2023 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, ‘the impugned order’) for the financial year 2017-18. 4. The present petition further challenges the vires of Notifications No. 5. The challenge in the present petition is similar to a batch of petitions wherein interalia, the impugned notification was challenged. W.P.(C) No. 16499