TATA PLAY LTD. vs UNION OF INDIA THROUGH ITS SECRETARY & ORS.

Judgment text excerpt

$~2 & 141 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 23rd September, 2025 + W.P.(C) 14422/2022 & CM APPL. 44020/2022 TATA PLAY LTD. .....Petitioner Through: Mr. Arvind P. Datar, Sr. Adv with Mr. Rohan Shah, Mr. Tushar Jarwal, Mr. Rahul Sateeja, Mr. Vikrant A. Maheshwari & Ms. Daliya Singh, Advs. versus UNION OF INDIA THROUGH ITS SECRETARY & ORS. .....Respondents Through: Mr. Zoheb Hossain, Mr. Sanjeev Menon, Mr. Vivek Gumani, Mr. Satyam Prakash and Mr. Samit Siddhahta, Advs. for DGAP and NAPA. Ms. Nidhi Raman with Mr. Arnav Mittal & Mr. Mayank, Advs for UOI. 141 + W.P.(C) 8705/2022 & CM APPL. 26239/2022 M/S TATA PLAY LIMITED .....Petitioner Through: Mr. Rohan Shah, Sr. Adv with Mr. Mohammed Anajwalla, Adv. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Abhishek Saket, SPCG with Mr. Manish Madhukar, Mr. Abhigyan, Ms. Amruta Padhi & Ms. Reya Paul, Advs. (M: 8376800073) for UOI. Mr Zoheb Hossain, Mr Sanjeev Menon, Mr. Vivek Gurnani& Ms. Pranjal Tripathi, Advs. for NAA/CCI/DGPA. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. Signature Not Verified Signed By:SUNITA W.P.(C) 14422/2022 & W.P.(C) 8705/2022 Page 1 of 9 KUMARI Signing Date:25.09.2025 15:19:07 CM APPL. 26240/2022 (for Exemption) 2. Allowed, subject to all just exceptions. Application stands disposed of. W.P.(C) 8705/2022 & CM APPL. 26239/2022 3. The present petitions have been filed by the Petitioner challenging Section 171 of the Central Goods and Service Tax Act, 2017 (hereinafter, ‘the Act, 2017’) and the corresponding Rules 126, 127, 128, 129, 133 and 137 of the Central Goods and Service Tax Rules, 2017 (hereinafter, ‘the Rules, 2017’) as being unconstitutional, ultra vires of Article 14, 19(1)(g),