Delhi HC to Examine DJB’s ‘Local Authority’ Status and Applicable GST Rate

Aggarwal Construction Co. Vs Commissioner of Central Goods And Services Tax Delhi East Commissionerate & Ors (Delhi High Court) The Delhi High Court considered a writ petition challenging the summary of a Show Cause Notice (Form DRC-01) dated 30 September 2025 issued under Section 73 of the CGST Act, 2017, and a connected alert circular dated 7 August 2025 issued by the Directorate General of GST Intelligence, Delhi Zonal Unit. The Petitioner had executed a works contract for the Delhi Jal Board and paid GST at 12%. The Department initiated an investigation and took the view that the Petit...