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VIJAY AND COMPANY THROUGH ITS PROPRIETOR MRS SEEMA TAYAL vs. COMMISSIONER DELHI GOODS AND SERVICE TAX AND OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Rakesh Kumar
Res. Counsel
Udit Malik

Petitioner / Applicant

VIJAY AND COMPANY THROUGH ITS PROPRIETOR MRS SEEMA TAYAL
Respondent COMMISSIONER DELHI GOODS AND SERVICE TAX AND OTHERS
Court Delhi High Court
State

Delhi

Date Apr 23, 2025
Order No.

W. P. (C) 8227/2024 and CMAPPL. No. 33852/2024

Citation

2025(4) TAXREPLY 13128
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 – Vijay and Company through its Proprietor Mrs Seema Tayal under Article 226 of the Constitution of India inter alia challenging the adjudication order dated 5th April, 2024 (hereinafter, ‘the impugned order’) passed by the Assistant Commissioner, Ward 75, Zone 7, 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 inter alia challenges the Notification No. 09/2023-Central Tax dated 31st March, 2023 and Notification No. 56/2023-Central Tax dated 28th December, 2023 issued by the Central Board of Indirect Taxes and Customs (hereinafter, ‘the impugned notifications’). 4. The present petition is a part of a batch of petitions wherein inter alia, the impugned notifications have been challeng....

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