SHIVA ENTERPRISES vs UNION OF INDIA & ORS.

Judgment text excerpt

$~47 * 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. Signature Not Verified Digitally Signed W.P.(C) 14581/2025 Page 1 of 7 By:DHIRENDER KUMAR Signing Date:23.09.2025 11:33:47 09/2023-Central Tax dated 31st March, 2023 (hereinafter, ‘impugned notification’) 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. 16499/2023 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 validity of the impugned notification 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 pro