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

📅 June 5, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Prathiba M. Singh, Justice & Shail Jain, Justice

TATA PLAY LTD.

UNION OF INDIA THROUGH ITS SECRETARY & ORS.

W.P.(C) 14422/2022 & CM APPL. 44020/2022 & W.P.(C) 8705/2022 & CM APPL. 26239/2022 dated 23.09.2025

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 171

Rule Number : Rules 126, 127, 128, 129, 133 & 137

Rule Name : Central Goods & Services Tax Rules, 2017

Notification/Circular : Notification No. 23/2022-Central Tax dated 23.11.2022, Notification No. 18/2024-Central Tax dated 30.09.2024, Notification No. 19/2024– Central Tax dated 30.09.2024

Decision : In favour of assessee

Anti-profiteering – Constitutional validity of Section 171 of CGST Act, 2017 and Rules 126, 127, 128, 129, 133 & 137 of CGST Rules, 2017 – Petitioner failed to pass on benefit of ITC to consumers – Petitioner contended GST rate on DTH services increased from 15% to 18% and no benefit arose to be passed on – Court noted constitutional validity of Section 171 and Rules already upheld in Reckitt Benckiser India Pvt. Ltd. – NAPA’s functions transferred to Principal Bench of GST Appellate Tribunal under Notification No.18/2024 dated 30.09.2024 – Held: Writ petitions disposed – Order set aside – Question of profiteering requires factual re-examination – Matter remanded to principal bench of GST Appellate Tribunal for fresh adjudication on 14.10.2025 – Challenge to SCN rendered infructuous.

Represented By:

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

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

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