Order Date - 29 July 2025 

Parties: Tata Play Ltd. Vs Sales Tax Officer Class

Facts -

• The Petitioner, Tata Play Ltd., a DTH service provider, received a Show Cause Notice dated 30.11.2024 and a demand order dated 28.02.2025 alleging tax liability for FY 2020–21, demanding over ₹10 crore (tax, interest, and penalty combined).
• The Petitioner challenged the proceedings on the ground that the SCN lacked specific details, evidence, and reasoning, thus violating principles of natural justice.

Issue -

• Whether the SCN and the demand order under Section 73 of the CGST Act were time-barred and in violation of natural justice due to lack of personal hearing?

Order -

• The Division Bench of the Hon’ble High Court observed that the period under Section 73(10), CGST Act, for issuance of the impugned order was to end on 28th February, 2025. Calculating backwards, the impugned SCN had to be issued at least three months prior to 28th February, 2025 i.e., there ought to be a clear three months period between the date of issuance of the impugned SCN and the outer limit for passing of the impugned order.
• Hence, upon a careful consideration of all the facts and circumstances of this case, read with all the relevant case laws, as relied upon by the parties, this Court is of the opinion that the issuance of the impugned SCN dated 30th November, 2024, is well within the stipulated time period of 3 three months before the passing of the impugned order dated 28th February, 2025. Thus, the impugned SCN and the impugned order, having been issued within the statutory limitations, are neither time barred nor issued without jurisdiction and are thus, not liable to be set aside on this ground.