$~105 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 8^th October 2025 + W.P.(C) 15329/2025 & CM APPL. 62791/2025 AMIT KUMAR BASAU & ANR. .....Petitioners Through: Mr. Abhishek Garg & Mr. Naman Mehta, Advs.

versus SALES TAX OFFICER CLASS II/AVATO WARD 13 (SPECIAL ZONE), ZONE 12, DELHI & ORS. .....Respondents Through: Mr.SumitK.Batra,Adv.(9911211000)

Mr. Arun Khatri, SSC with Ms.

Anoushka Bhalla, Adv CORAM:

JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

JUDGMENT

Prathiba M. Singh, J.

1. This hearing has been done through hybrid mode.

CM APPL. 62792/2025

2. Allowed, subject to all just exceptions. The application is disposed of.

W.P.(C) 15329/2025 & CM APPL. 62791/2025

3. The present petition has been filed under Articles 226 & 227 of the Constitution of India, inter alia, challenging the impugned order dated 16^th December, 2023 passed by the Sales Tax Officer Class II/Avato Ward 113(SpecialZone),Zone12,Delhi(hereinafter‘impugnedorder’).Thepresent petition also challenges the impugned Show Cause Notice dated 21^st September, 2023 (hereinafter ‘impugned SCN’) issued for the financial year 2017-18. Vide the impugned order the tax demand raised against the Petitioner is Rs.55,626/- and