Delhi High Court Rejects Tata Play’s Challenge to ₹10.41 Crore GST Demand

The Delhi High Court dismissed Tata Play Ltd’s plea challenging a ₹10.41 crore GST demand for FY 2020–21 over alleged excess Input Tax Credit (ITC) claims.

Tata Play argued that the Show Cause Notice (SCN), dated November 30, 2024, was time-barred under Sections 73(2) and 73(10) of the CGST Act.

However, the Court held that “three months” refers to calendar months, validating the SCN. It also rejected Tata Play’s claim of being denied a personal hearing, noting multiple opportunities were provided.

While upholding the SCN and order, the Court allowed Tata Play to file an appeal under Section 107 by August 31.

[Tata Play Ltd. vs. Sales Tax Officer Class II/AVATO]