Delhi HC Grants Interim Relief as GSTAT Exceeded Scope of Remand Order

Tata Play Limited Vs Union of India & Ors. (Delhi High Court) The Delhi High Court considered a petition challenging a direction of the GST Appellate Tribunal (GSTAT) in an anti-profiteering dispute. The petitioner contended that the GSTAT had exceeded the scope of an earlier High Court remand order dated 23 September 2025. It was argued that entertainment tax liability had never been passed on to consumers, and therefore, no recovery could be attributed to the petitioner. The petitioner also submitted that similarly placed entities were treated differently. Reference was made to an earlie...