Delhi HC on Principles of Natural Justice.

In the matter of Tata Play Ltd. vs. Sales Tax Officer (W.P.(C) 4781/2025 the Honble Delhi High Court, 29 July 2025 upheld the validity of the SCN and adjudication order under Section 73 of the CGST Act, ruling they were issued within the prescribed three-year period using calendar month reckoning. The Court clarified that “three months” means three calendar months—not necessarily 90 days—per Himachal Techno Engineers. Adequate opportunity for reply and hearing was held to be provided, as per the sequence of SCN, adjournment, and non-attendance. The plea of portal glitch was rejected for lack of timely adjournment requests. Do go through the snapshot by J the App by JustIDT