Mascon Vs Commissioner Of Delhi Goods And Services Tax And Ors (Delhi High Court)
Delhi High Court has set aside a show cause notice (SCN) and a subsequent order issued to M/s Mascon by the Sales Tax Officer Class II /AVATO, Ward 56, Zone 4, Delhi. The court’s decision, delivered on a writ petition, came after observing that the adjudicating authority had not considered the petitioner’s challenge to the validity of certain notifications, a matter that is currently pending before the Supreme Court and the Delhi High Court itself in other cases.
The petitioner, M/s Mascon, approached the High Court challenging the SCN dated May 29, 2024, and the consequent order dated August 7, 2024. Significantly, the petition also directly challenged the legal validity (vires) of Notification No. 56/2023-Central Tax dated December 28, 2023, and Notification No. 56/2023-State Tax dated July 11, 2024 (referred to as ‘impugned notifications’).
The court noted that the validity of these impugned notifications was already under consideration in a batch of petitions, with the lead case being W.P.(C) 16499/2023 titled ‘DJST Traders Pvt. Ltd. vs. Union of India and Ors.’. During the proceedings in that batch, on April 22, 2025, the parties had presented extensive arguments regarding the validity of these notifications.
