SP CONSTRUCTION COMPANY vs SALES TAX OFFICER CLASS II/AVATO, WARD 55 & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 19th September, 2025 W.P.(C) 4716/2025 & CM APPL. 21700/2025 SP CONSTRUCTION COMPANY .....Petitioner Through: Mr. Pulkit Verma & Mr. Saket Jain, Advs. versus SALES TAX OFFICER CLASS II/AVATO, WARD 55 & ORS. .....Respondents Through: Mr. Sumit K. Batra, 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 on behalf of the Petitioner-SP Construction Company, inter alia, assailing the order dated 29th August, 2024 passed by the Respondent No. 1- Sales Tax Officer Class II/AVATO, Ward 55:Zone 3, Department of Trade and Taxes, New Delhi. 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 challenge in the present petition is similar to a batch of petitions wherein inter alia, the impugned notifications were challenged. W.P.(C) No. 4. Submissions have been heard in part. The broad challenge to both set