Tata Play Ltd. Vs Union of India (Delhi High Court)
Date: September 22, 2025
Subject Matter
Anti-Profiteering Order Set Aside, Matter Remanded to GST Appellate Tribunal for Re-examination
Summary
The High Court has set aside the impugned order dated August 29, 2022, passed by the National Anti-Profiteering Authority (NAPA). The matter has been remanded to the Principal Bench of the GST Appellate Tribunal for a fresh hearing to re-examine the…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. 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 Art…