JUDGMENT :

Prathiba M. Singh, J.

1. This hearing has been done through hybrid mode.

2. The present petition has been filed by the Petitioner- M/s Ekam Chemicals (through its proprietor Sh. Arvinder Singh Kathuria) under Articles 226 and 227 of the Constitution of India, inter alia, challenging -

(i) the order dated 23^rd April, 2024 (hereinafter ‘impugned order’ passed in respect of F.Y. 2018-19 by the office of Sales Tax Officer Class II/ AVATO, Delhi.

(ii) the Show Cause Notice dated 9^th December, 2023 (hereinafter ‘SCN’).

3. Further, the petition also challenges the vires of Notification No.9/2023-Central Tax dated 31st March, 2023, Notification No. 56/2023-Central Tax dated 28th December, 2023, Notification No. 9/2023-State Taxdated 22nd June, 2023 and Notification No. 56/2023-State Tax dated 11th July, 2023.(hereinafter ‘impugned notifications’).

4. The validity of the impugned notifications was under consideration before this Court in a batch of petitions with the lead petition being W.P.(C)16499/2023 titled ‘ DJST Traders Pvt. Ltd. vs. Union of India and Ors. ’ Inthe said batch of petitions, on 22nd April 2025, the parties were heard at length qua the validity of the impugned notifi