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VARDHMAN TRADE LINKERS vs. UNION OF INDIA THROUGH ITS SECRETARY (REVENUE) & OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Ajay Bahl
Jagjit Singh
Vikas Sharma
Res. Counsel
Akash Panwar
Anurag Ojha

Petitioner / Applicant

VARDHMAN TRADE LINKERS

Respondent UNION OF INDIA THROUGH ITS SECRETARY (REVENUE) & OTHERS
Court Delhi High Court
State

Delhi

Date Apr 23, 2025
Order No.

W. P. (C) 3862/2025

Citation

2025(4) TAXREPLY 13117
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–Vardhaman Trade Linkers challenging the show cause notice dated 31st January, 2024 issued by Sales Tax Officer Class II/AVATO (hereinafter, ‘the SCN’) upon the Petitioner concern pertaining to the tax period April, 2018 to March, 2019. The petition also challenges the consequent order dated 11th April, 2024 (hereinafter, ‘the impugned order’) passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter, ‘CGST Act, 2017’) 3. Additionally, the present petition also challenges the Notification No. 9/2023-Central Tax dated 31st March, 2023 & Notification No. 56/2023-Central Tax dated 28th December, 2023 as also Notification no. 9/2023-State Tax dated 22nd June, 2023 and Notification no. 56/2023- State Tax dated 11th July, 2024. (hereinafter, ‘the impugned notificati....

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