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HOLY LAND MARKETING PRIVATE LIMITED vs. SALES TAX OFFICER CLASS II/AVATO WARD 205 ZONE 11, DELHI & OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
AMIT SHARMA
Pet. Counsel
Abhishek Garg
Yash Gaiha
Naman Mehta
Res. Counsel
Bharat Gupta
Sparsh Bhargava

Petitioner / Applicant

HOLY LAND MARKETING PRIVATE LIMITED

Respondent SALES TAX OFFICER CLASS II/AVATO WARD 205 ZONE 11, DELHI & OTHERS
Court Delhi High Court
State

Delhi

Date Dec 20, 2024
Order No.

W. P. (C) 17637/2024 & CMAPPL. 74952/2024

Citation

2024(12) TAXREPLY 11925
Original Order
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ORDER

PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. CM APPL. 74953/2024 (exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 17637/2024 & CM APPL. 74952/2024 (stay) 3. The present petition, inter alia, challenges the impugned order dated 31st August, 2024 passed by the Sales Tax Officer, Class-II, Ward 202,203 and 205, Zone-11, Delhi which arises out of Show Cause Notice dated 15th May, 2024. The present petition also seeks quashing of Notification No. 56/2023-Central Tax dated 28th December, 2023 and Notification No. 56/2023-State Tax dated 11th September, 2024 on the grounds of it being ultra vires of Section 168-A of the Central Goods and Services Tax Act, 2017 read with Delhi Goods Services Tax Act, 2017. 4. Vide the Show Cause Notice dated 15th May, 2024, the Petitioner was given an opportunity to show cause as to why they had not declared the correct tax liability in the annual retur....

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