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Delhi HC to Examine DJB’s ‘Local Authority’ Status and Applicable GST Rate
Case Law Details
- Case Name
- Aggarwal Construction Co. Vs Commissioner of Central Goods And Services Tax Delhi East Commissionerate & Ors (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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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...
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