SHRI RAJ KISHAN INDUSTRIES vs SALES TAX OFFICER CLASSII/AVATO, & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 10th September, 2025 W.P.(C) 13958/2025 & CM APPL. 57143/2025 SHRI RAJ KISHAN INDUSTRIES .....Petitioner Through: Mr. Vibhas Kumar Jha & Mr. Deepak Jha, Advs. (M: 9868764701) versus SALES TAX OFFICER CLASSII/AVATO, & ORS. .....Respondents Through: Ms. Vaishali Gupta, Adv. for GNCTD. Ms. Tanvi Nigam, SPC, UOI. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. 2. The Petitioner- Shri Raj Kishan Industries through its Sole Proprietor of firm Mr. Yogesh Sood, has filed the present petition under Article 226 of the Constitution of India, inter alia, seeking the quashing of the order dated 13th April, 2024 passed by the Sales Tax Officer Class II/Avato Ward 74, Zone-7, Delhi (hereinafter, ‘impugned order’) for the Financial Year 2018-19. Vide the impugned order, a demand to the tune of Rs. 14,54,494/- has been raised qua the Petitioner. 3. Additionally, the present petition also challenges the vires of following notifications: ● Notification No. 56/2023- Central Tax dated 28th December, 2023 and; 4. The challenge in the present petition is similar