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B.R. CERAMICS P LIMITED THROUGH ITS DIRECTOR AMIT GUPTA vs. COMMISSIONER OF DGST & OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Ujjwal Jain
Res. Counsel
Vaishali Gupta
Ajit Kumar Pathak
Alok Vajpayee

Petitioner / Applicant

B.R. CERAMICS P LIMITED THROUGH ITS DIRECTOR AMIT GUPTA
Respondent COMMISSIONER OF DGST & OTHERS
Court Delhi High Court
State

Delhi

Date May 7, 2025
Order No.

W. P. (C) 17012/2024 & CMAPPL. 72112/2024

Citation

2025(5) TAXREPLY 13353
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 – B R Ceramics Pvt. Limited through its Director Amit Gupta under Article 226 and 227 of the Constitution of India, inter alia, challenging the Show Cause Notice dated 28th May, 2024, as also consequent demand order dated dated 30th August, 2024 (hereinafter, ‘impugned order’) passed by Respondent No. 2 - Sales Tax Officer Class II/AVATO, Ward 45, Zone 3, Delhi. 3. The petition also challenges the vires of Notifications Nos. 09/2023-Central Tax dated 31st March, 2023, 56/2023-Central Tax dated 28th December, 2023, 09/2023-State Tax dated 22nd June, 2023 and 56/2023-State Tax dated 11th July, 2024 (hereinafter, ‘impugned notification’). 4. The validity of the impugned notifications was under consideration before this Court in a batch of petitions with the lead petition being W.P.(C) 16499/2023 title....

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