UZBEKISTAN AIRWAYS vs SALES TAX OFFICER CLASS II / AVATO WARD 202 ZONE 11 DELHI & ORS.

Judgment text excerpt

$~95 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 24th September 2025 + W.P.(C) 14873/2025, CM APPL.61171/2025 & CM APPL. 61172/2025 UZBEKISTAN AIRWAYS .....Petitioner Through: Mr. Abhishek Garg, Mr. Ranesh Singh, Mr. Mankotia and Mr. Naman Mehta, Advs. versus SALES TAX OFFICER CLASS II / AVATO WARD 202 ZONE 11 DELHI & ORS. .....Respondents Through: Mr. Sumit K. Batra, Adv. for GNCTD. (M:9911211000) Ms. Anushree Narain, SSC with Mr. Yamit Jetley, Advs. for R-2. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL.61172/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 14873/2025, CM APPL.61171/2025 (for stay) 3. The present petition has been filed by the Petitioner – Uzbekistan Airways under Articles 226 and 227 of the Constitution of India, inter alia, challenging the impugned order dated 23rd February, 2025 passed by Sales Tax Officer Class II/AVATO, Ward 202, Zone 11, Delhi (hereinafter ‘impugned order’). The present petition also challenges the Show Cause Notice dated 25th Signature Not Verified W.P.(C) 14873/2025 Page 1 of 3 Digitally Signed By:RAHUL Signing Date:25.09.2025 17:45:29 November 2024, issued by Sales Tax Officer Class II/AVATO, Ward 202, Zone 11, Delhi (hereinafter ‘impugned SCN’). 4. In addition, the Petitioner has also challenged the Constitutional validity of the following notifications: ● Notification No. 40/2021-Central Tax(Delhi) dated 29th December, 2021 ● Notification No. 40/2021-State Tax (Delhi) dated 9th June, 2022 (hereinafter ‘impugned notification’). 5. Vide the impugned order a demand to the tune of Rs.35,39,172/- has been raised against the Petitioner, which includes –  tax liability o