JUDGMENT :

Prathiba M. Singh, J.

1. This hearing has been done through hybrid mode.

2. The present petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India challenging the Show Cause Notice dated 02nd December, 2023 (hereinafter, ‘the SCN’), pertaining to the Financial Year 2018-19, as also the consequent order dated 24th April, 2024 passed by the office of Sales Tax Officer Class II/AVATO, Delhi (hereinafter, ‘the impugned order’). Vide the impugned order, a demand has been raised upon the Petitioner to the tune of Rs. 95,26,086/- with the tax amount of Rs. 46,92,463/-.

3. Further, the petition also challenges Notification No.56/2023-Central Tax dated 28^th December, 2023, Notification No. 56/2023-State Tax dated 11^th July, 2024, Notification No.09/2023-Central Tax dated 31^st March,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.’. /b>. In the said batch of petitions, on 22nd April, 2025, the parties were heard at length qua the val