TATA PLAY LTD vs SALES TAX OFFICER CLASS II/ AVATO

Judgment text excerpt

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 01st May, 2025 Date of decision: 29th July, 2025 + W.P.(C) 4781/2025 & CM APPL. 22012/2025 TATA PLAY LTD ..... Petitioner Through: Mr. Gautam Narayan, Senior Advocate with Mr. Anirudh Bakhru, Mr. Victor Das, Mr. Vipul Singha and Ms. Anwesh Padhi, Advocates. versus SALES TAX OFFICER CLASS II/ AVATO ..... Respondents Through: Ms. Vaishali Gupta, Panel Counsel (Civil) GNCTD. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. I. 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 30th November, 2024 (hereinafter, ‘the impugned SCN’) issued by the Respondent- Sales Tax Officer Class II/ AVATO, Department of Trade and Taxes Office, New Delhi (hereinafter, ‘the Respondent-Department’), pertaining to the tax period April 2020 to March 2021. 3. Further, the petition also challenges the consequent demand order dated 28th February, 2025 (hereinafter, ‘the impugned order’) arising from the impugned SCN whereby the Respondent has demanded a payment of Rs. Signature Not Verified Digitally Signed W.P.(C) 4781/2025 Page 1 of 26 By:DHIRENDER KUMAR Signing Date:30.07.2025 15:27:21 5,63,52,147/- as tax along with Rs. 4,22,64,110/- towards interest and Rs. 56,35,214/- towards penalty in respect of the tax period April 2020 – March 2021. 4. The present petition arises out of the following two major aspects that require the consideration of this Court: a. Whether the impugned SCN was issued to the Petitioner within the period of limitation, as prescribed under Section 73 of the Central Goods and Service Tax Act, 2017