JUDGMENT :

Prathiba M. Singh, J. 

1. This hearing has been done through hybrid mode.

2. The present petition has been filed by the Petitioner – Balaji Freight Carriers Pvt. Ltd. under Article 226 of the Constitution of India, inter alia, challenging the Show Cause Notice dated 23rd September, 2023 (hereinafter, ‘the SCN’), pertaining to the Financial Year 2017-18, as also the consequent order dated 13th December, 2023, passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, ‘the impugned order’).

3. The demand raised upon the Petitioner vide the impugned order is as under:
Demand raised vide order dated 13th December, 2023:

4. Further, the petition also challenges Notification No.9/2023-Central Tax dated 31st December, 2023 as also Notification No.56/2023-Central Tax dated 28th December, 2023 (hereinafter ‘impugned notifications’).

5. 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.’. In the said batch of petitions, on 22nd April, 2025, the parties were heard at length qua the validity of the impugned