ANIL KUMAR vs SALES TAX OFFICER CLASS II/AVATO WARD 103 ZONE 9 DELHI

Judgment text excerpt

$~73 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 21st January, 2026 + W.P.(C) 843/2026 & CM APPL. 4124/2026 ANIL KUMAR SON OF SHRI REWAR MAL E-5, BUDH NAGAR, INDERPURI, CENTRAL DELHI, DELHI, 110012 TRADE NAME: N.S. SUPER MART NAME: MR. ANIL KUMAR SON OF SHRI REWAR MAL [THROUGH ITS AUTHORIZED SIGNATORY] .....PETITIONER Through: Ms. Priyanka Rathi and Mr. Ashwini Chandrasekaran, Advs. versus SALES TAX OFFICER CLASS II/AVATO WARD 103 ZONE 9 DELHI DEPARTMENT OF TRADE AND TAXES, GNCTD, 10TH FLOOR, VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI – 110002 .....RESPONDENT Through: Appearance not given CORAM: HON’BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON’BLE MR. JUSTICE AJAY DIGPAUL JUDGMENT (ORAL) Signature Not Verified Signed By:GAURAV SHARMA W.P.(C) 843/2026 Page 1 of 9 Signing Date:23.01.2026 16:02:15 NITIN WASUDEO SAMBRE, J. 1. Heard. By consent, the matter has been taken up for final disposal at this stage. 2. The prayer of the present petition reads as under: “(i) To issue a writ of Certiorari or any other appropriate writ, quashing the Show Cause Notice With Reference No. ZD071223082410T dated 15.12.2023 issued by the Ld. Respondent; (ii) To issue a writ of Certiorari or any other appropriate writ, quashing the Impugned Order bearing reference number ZD070424006580R dated 03.04.2024 passed by the Ld. Respondent; (iii) To issue order(s), direction(s), writ(s) or any other relief(s) as this Hon'ble Court deems fit and proper in the facts and circumstances of the case and in the interest of justice; (iv) Pass any other order(s) as this Hon'ble Court may deem fit and more appropriate in order to grant relief to the petitioner.” 3. Ms. Priyanka Rathi, learned counsel for the petitioner submits that the impugned show cause notice dated 15th December, 2023, which proposes