METALLICZ MEDIA PRIVATE LIMITED vs UNION OF INDIA & ORS.

Judgment text excerpt

$~32 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 7th November 2025 + W.P.(C) 16213/2025 & CM APPL. 66319/2025 METALLICZ MEDIA PRIVATE LIMITED .....Petitioner Through: Ms. Kannopriya Gupta, Adv. (8447616105) versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Vaishali Gupta, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE MADHU JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. CM APPL. 66320/2025 (for exemption) 2. Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 16213/2025 & CM APPL. 66319/2025 3. The Petitioner- M/s Metallicz Media Private Limited has filed the present petition under Articles 226 and 227 of the Constitution of India, inter alia, assailing impugned Show Cause Notice dated 8th May, 2024 (hereinafter, impugned ‘SCN’) and the consequent impugned order dated 5th August, 2024 passed by the Sales Tax Officer Class II/AVATO, Ward 61, Zone-5, Delhi for the Financial Year 2019-20 (hereinafter, ‘impugned order’). 4. Additionally, the present petition also challenges the vires of the following notifications: W.P.(C) 16213/2025 Page 1 of 9 Signature Not Verified Digitally Signed By:DHIRENDER KUMAR Signing Date:12.11.2025 20:12:26 ● Notification No. 9/2023- Central Tax dated 31st March 2023, ● Notification No. 9/2023- State Tax dated 22nd June 2023, ● Notification No. 56/2023- Central Tax dated 28th December, 2023; and ● Notification No. 56/2023- State Tax dated 11th July, 2024 (hereinafter, ‘the impugned notifications’). 5. The challenge in the present petition is similar to a batch of petitions wherein inter alia, the impugned notifications were challenged. W.P.(C) No. 16499/2023 titled DJST Traders Private Limited v. Union of India &Ors was the lead matter in the said batch