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AVIRAL TECHNOGLOGY SOLUTIONS AND TELECOM PVT LTD. vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Puneet Rai
Srishti Sharma
Res. Counsel
---

Petitioner / Applicant

AVIRAL TECHNOGLOGY SOLUTIONS AND TELECOM PVT LTD.
Respondent UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date Apr 23, 2025
Order No.

W. P. (C) 4413/2025 & CMAPPL. 20318/2025

Citation

2025(4) TAXREPLY 13114
Original Order
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ORDER

PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner–Aviral Technology Solutions and Telecom Pvt. Ltd. challenging the show cause notice dated 27th September, 2023 (hereinafter, ‘the SCN’) issued by the Department of Trade & Taxes upon the Petitioner concern pertaining to the tax period July, 2017 to March, 2018. The petition also challenges the consequent order dated 24th December, 2023 (hereinafter, ‘the impugned order’) passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter, ‘CGST Act, 2017’) 3. Additionally, the present petition also challenges the Notification No. 9/2023-Central Tax dated 31st March, 2023 issued by the Central Board of Indirect Taxes and Customs (hereinafter, ‘the impugned notification’). 4. This petition is a part of a batch of petitions wherein inter alia, the impugned notif....

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