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JOHN PHILIPOSE PROPRIETOR M/S. PHILIPHOSE vs. GOVT. OF NCT OF DELHI THROUGH CHIEF SECRETARY, & OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
A.k. Babbar
Surinder Kumar
Res. Counsel
K.g. Gopalakrishnan
Nisha Mohandas
Kunwar Raj Singh

Petitioner / Applicant

JOHN PHILIPOSE PROPRIETOR M/S. PHILIPHOSE
Respondent GOVT. OF NCT OF DELHI THROUGH CHIEF SECRETARY, & OTHERS
Court Delhi High Court
State

Delhi

Date Apr 23, 2025
Order No.

W. P. (C) 7531/2024 and CMAPPL. No. 31350/2024

Citation

2025(4) TAXREPLY 13113
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– John Philipose Proprietor M/s Philiphose under Article 226 of the Constitution of India inter alia challenging the following: (i) the show cause notice (hereinafter, ‘the SCN’) dated 21st December, 2023 issued for the financial year 2018-19 (ii) the adjudication order dated 26th April, 2024 (hereinafter, ‘the impugned order’) passed by the Sales Tax Officer Class II/AVATO, Ward 93, Zone 8, Delhi under Section 73 of the Delhi/Central Goods and Services Tax Act, 2017 (hereinafter, ‘DGST/CGST Act, 2017’): 3. Additionally, the present petition also challenges the Notification Nos. 9/2023-Central Tax dated 31st March, 2023 and 56/2023-Central Tax dated 28th December, 2023 issued by the Central Board of Indirect Taxes and Customs (hereinafter, ‘the impugned notifications’). 4.....

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