Tata Play Ltd Vs Sales Tax Officer
Date: July 28, 2025
Subject Matter
"Three months" in Section 73(2) of the CGST Act refers to three calendar months, not 90 days
Summary
This petition was filed by Tata Play Ltd. challenging a show cause notice (SCN) and a subsequent demand order from the GST Department, which alleged an erroneous availment of excess Input Tax Credit (ITC) for the period April 2020 to March 2021. The…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode. 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 30 th November, 2024 (hereinafter, ‘the impugned SCN’) issued by the Respondent- Sales Tax Officer Class…