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SUPERB GALAXY THROUGH ITS PROPRIETOR SARJIVAN KUMAR GARG vs. COMMISSIONER OF DGST & OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Ujjwal Jain
Res. Counsel
Sumit K Batra
Ashish Goyal
Anurag Singhal

Petitioner / Applicant

SUPERB GALAXY THROUGH ITS PROPRIETOR SARJIVAN KUMAR GARG
Respondent COMMISSIONER OF DGST & OTHERS
Court Delhi High Court
State

Delhi

Date May 7, 2025
Order No.

W. P. (C) 4891/2025 & CMAPPL. 22511/2025

Citation

2025(5) TAXREPLY 13335
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 – Superb Galaxy through its Proprietor-Mr. Sarjivan Kumar Garg under Article 226 of the Constitution of India challenging the show cause notice dated 28th May, 2024 (hereinafter, ‘the SCN’) issued by the Department of Trade and Taxes, GNCTD, pertaining to the Financial Year 2019-20, as also the consequent order dated 24th August, 2024 passed by the office of Sales Tax Officer Class II/ AVATO (hereinafter, ‘the impugned order’). 3. The petition also challenges the vires of Notification No. 56/2023-Central Tax dated 28th December, 2023 and Notification No. 9/2023-Central Tax dated 31st March, 2023 as also the Notification No. 56/2023-State Tax dated 11th July, 2024 and Notification No. 9/2023-State Tax dated 22nd June, 2023 (hereinafter ‘impugned notifications’). 4. The validity of the impugne....

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