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SCN Within Three-Month Window Valid Under CGST Act: Delhi HC
Case Law Details
- Case Name
- Tata Play Ltd Vs Sales Tax Officer Class II/ AVATO (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Tata Play Ltd Vs Sales Tax Officer Class II/ AVATO (Delhi High Court)
Tata Play Ltd. filed a writ petition under Article 226 of the Constitution of India challenging a Show Cause Notice (SCN) dated 30th November 2024 and the consequent demand order dated 28th February 2025 issued by the Sales Tax Officer, Department of Trade and Taxes, Delhi. The SCN and order pertained to the tax period April 2020 to March 2021, demanding Rs. 5,63,52,147 as tax, Rs. 4,22,64,110 as interest, and Rs. 56,35,214 as penalty on the ground of allegedly erroneous availing of excess Input Tax Credit (...
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