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PRAKASH FREIGHT MOVERS LIMITED vs. GSTO WARD-61 DEPARTMENT OF TRADE AND TAXES & ANOTHER
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Vineet Sharma
Akshay Allagh
Res. Counsel
---

Petitioner / Applicant

PRAKASH FREIGHT MOVERS LIMITED

Respondent GSTO WARD-61 DEPARTMENT OF TRADE AND TAXES & ANOTHER
Court Delhi High Court
State

Delhi

Date Apr 30, 2025
Order No.

W. P. (C) 5594/2025 & CMAPPL. 25522/2025

Citation

2025(4) TAXREPLY 13176
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 – M/s Prakash Freight Movers Limited under Article 226 of the Constitution of India, inter alia, assailing the impugned order dated 12th December, 2023 passed by Respondent No. 1-Office of Assistant Commissioner Jurisdiction, Ward 61, Zone 5 (hereinafter, ‘impugned order’). The said impugned order arises out of Show Cause Notice dated 26th September, 2023 issued by the Respondent No. 1 (hereinafter, ‘SCN’). 3. The Petitioner has filed the present petition on the ground that the SCN was uploaded on the Additional Tabs and was not within the knowledge of the Petitioner. 4. A challenge has also been raised to Notification Nos. 09/2023-Central Tax dated 31st March 2023, 09/2023-State Tax dated 22nd June 2023, 56/2023-Central Tax dated 28th December 2023 and 56/2023-State Tax dated 11th July 2024 (hereinafte....

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