TATA PLAY LTD vs SALES TAX OFFICER CLASS II/ AVATO

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 01st May, 2025 Date of decision: 29th July, 2025 W.P.(C) 4781/2025 & CM APPL. 22012/2025 TATA PLAY LTD ..... Petitioner Through: Mr. Gautam Narayan, Senior Advocate with Mr. Anirudh Bakhru, Mr. Victor Das, Mr. Vipul Singha and Ms. Anwesh Padhi, Advocates. versus SALES TAX OFFICER CLASS II/ AVATO ..... Respondents Through: Ms. Vaishali Gupta, Panel Counsel (Civil) GNCTD. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. I. Factual Background 2. The present petition has been filed by the Petitioner- Tata Play Ltd. under Article 226 of the Constitution of India, challenging the Show Cause Notice dated 30th November, 2024 (hereinafter, ‘the impugned SCN’) issued by the Respondent- Sales Tax Officer Class II/ AVATO, Department of Trade and Taxes Office, New Delhi (hereinafter, ‘the Respondent-Department’), pertaining to the tax period April 2020 to March 2021. 3. Further, the petition also challenges the consequent demand order dated 28th February, 2025 (hereinafter, ‘the impugned order’) arising from the impugned SCN whereby the Respond