JUDGMENT

Prathiba M. Singh, J.

1. This hearing has been done through hybrid mode.

2. The present petition under Articles 226 and 227 of the Constitution of India has been filed by M/s RBC Financial Services Pvt. Ltd. through its Director- Mr. Rajiv Gupta, inter alia challenging the impugned order dated 30th May, 2024 (hereinafter, ‘impugned order’) passed by Sales Tax Officer, Class II/ AVATO, Ward 8, Zone 2, Delhi for the financial year 2019-20. Vide the impugned order, a total demand of Rs.1,09,404/- has been raised against the Petitioner with tax, interest and penalty to the tune of Rs.44,114.00/-, Rs.35,290.00/- and Rs.30,000.00/- respectively.

3. Additionally, the present petition also challenges the vires of the following notifications:

● Notification No. 9/2023- Central Tax dated 31st March, 2023;

● Notification No. 56/2023- Central Tax dated 28th December, 2023;

● Notification No. 09/2023-State Tax dated 22nd June, 2023; and

● Notification No. 56/2023- State Tax dated 11th July, 2024

4. The challenge in the present petition is similar to a batch of petitions wherein inter alia, the impugned notifications were challenged. W.P.(C) No. 16499/2023 titled DJST Traders Private Limited v.