M/S OOZ MEDIA SOLUTIONS vs SALES TAX OFFICER CLASS II/AVATO, WARD 61 & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 20th May, 2025 W.P.(C) 6781/2025 & CM APPL. 30734/2025 M/S OOZ MEDIA SOLUTIONS .....Petitioner Through: Mr. Pulkit Verma, Adv. versus SALES TAX OFFICER CLASS II/AVATO, WARD 61 & ORS. .....Respondent Through: Mr. Sandeep Tyagi, SPC, and Mr. Manoj Kumar Tyagi, Adv. for R-2. (M:9999886249) Mr. Sumit K. Batra, Adv. (M: 9911211000) Mr. Subham Kumar, Mr. Dipak Raj, Advs. for Mr. Anurag Ojha, SSC. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner– M/s OOZ Media Solutions under Articles 226 and 227 of the Constitution of India, inter alia, assailing the Show Cause Notice dated 21st May, 2024 (hereinafter, ‘the SCN’) for the tax period April 2019 to March 2020, as also the consequent order dated 5th August, 2024 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, ‘the impugned order’). 3. The petition also challenges the vires of Notification No. 56/2023- Central Tax dated 28th December, 2023 as also the Notification No. 56/2023-State Tax dated 11th July, 2024