M S CRITIQUE COMMUNICATION PVT LTD vs SALES TAX OFFICER CLASS II AVATO WARD 2 ZONE 2 & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 10th November, 2025 W.P.(C) 16146/2025 & CM APPL. 66091/2025 M S CRITIQUE COMMUNICATION PVT LTD .....Petitioner Through: Mr. Ruchir Bhatia and Mr. Abhishek Anand, Advs. versus SALES TAX OFFICER CLASS II AVATO WARD 2 ZONE 2 & ORS. .....Respondents Through: Ms. Urvi Mohan, Adv. for GNCTD. Mr. Himanshu Kaushik, SPC with Mr. Rupinder Sharma, Adv. for R- 2/UOI. Mr. Mudit Gupta, SSC for R-2&3. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. CM APPL. 66092/2025(for exemption) 2. Allowed subject to all just exceptions. Accordingly, the application is disposed of. W.P.(C) 16146/2025 & CM APPL. 66091/2025( for Stay) 3. The Petitioner- MS Critique Communication Pvt. Ltd. has filed the present petition under Articles 226 and 227 of the Constitution of India, inter alia, challenging the impugned order dated 26th December, 2023 passed by the Sales Tax Officer Class II/AVATO Ward 2, Zone 2, Delhi (hereinafter, ‘impugned order’). The present petition also challenges the Show Cause Notice dated 25th September, 2023 passed by the Sales Tax Officer Class II/A