1. This hearing has been done through hybrid mode.
2. The present petition has been filed by the Petitioner under Article 226
of the Constitution of India challenging the Show Cause Notice dated 18 th
December, 2023 (hereinafter, ‘the SCN’) issued by the Department of Trade
& Taxes, Government of N.C.T. of Delhi, pertaining to the Financial Year
2018-19, as also the consequent order dated 5th April, 2024 passed by the
office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, ‘the
impugned order’).