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 Petitioner was a private contractor and not a local authority, contending that GST at 18% was applicable. On this basis, only a summary of the Show Cause Notice (Form DRC-01) was issued. The Petitioner challenged both the summary proceedings and the alert circular.
The Court noted that similar issues were already under consideration in other pending writ petitions, including matters where the key legal question is whether the Delhi Jal Board qualifies as a local authority. In one such case, an interim order had been passed staying proceedings under the impugned show cause notice on the ground that the legal issue warranted writ adjudication to avoid protracted proceedings.
