TAHILIANI DESIGN PRIVATE LIMITED vs JOINT COMMISSIONER OF CENTRAL TAX APPEALS II, DELHI & ORS.

Judgment text excerpt

$~89 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision : 24th September, 2025 + W.P.(C) 14406/2025 & CM APPL. 59102/2025 TAHILIANI DESIGN PRIVATE LIMITED .....Petitioner Through: Mr. Rajat Mittal, Mr. SuprateekNeogi & Mr. Shubham Kumar, Advs versus JOINT COMMISSIONER OF CENTRAL TAX APPEALS II, DELHI & ORS. .....Respondents Through: Ms. Anushree Narain, SSC. 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, inter alia, challenging the impugned Order-in-Appeal dated 14th May, 2025 (hereinafter “impugned OIA”) passed by the Assistant Commissioner, Central Goods and Services Tax, Vasant Kunj Division, New Delhi. The present petition also challenges the impugned Order-in-Original dated 23rd August, 2024 (hereinafter “impugned OIO”) issued for the Financial Year 2019-2020. 3. Additionally, the present petition also challenges the Notification No. 56/2023- Central Tax dated 28th December, 2023 (hereinafter “the impugned notification”). 4. The challenge in the present petition is similar to a batch of petitions wherein, inter alia, the impugned notification was challenged. W.P.(C) No. 16499/2023 titled DJST Traders Private Limited v. Union of India &Ors. Signature Not Verified W.P.(C) 14406/2025 Page 1 of 8 Signed By:SUNITA KUMARI Signing Date:26.09.2025 18:16:51 was the lead matter in the said batch of petitions. On 22 nd April, 2025, the parties were heard at length qua the validity of the impugned notifications 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 proper procedure was not followed prior to the issuance of the same. In