# METALLICZ MEDIA PRIVATE LIMITED vs UNION OF INDIA & ORS.

Court: Delhi High Court
Date: 2025-11-07
Citation: W.P.(C)-16213/2025 2025:DHC:9880-DB
Petitioner: METALLICZ MEDIA PRIVATE LIMITED
Respondent: UNION OF INDIA & ORS.

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/PMS07112025CW162132025_201236.pdf)

## Judgment text (excerpt)

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 5. The challenge in the present petition is similar to a batch of peti

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