Delhi HC Stays GST Demand Notice Because Status of Delhi Jal Board as Local Authority Is Unresolved

SSP Private Limited Vs Joint Director Directorate General of Goods And Services Tax Intelligence Delhi Zonal Unit & Anr. (Delhi High Court) The Delhi High Court granted interim relief by staying proceedings arising from a show cause notice issued by the Directorate General of GST Intelligence demanding differential GST from a contractor executing works for the Delhi Jal Board. The dispute concerned whether works contracts awarded by the Delhi Jal Board attract GST at 12% or 18%, depending on whether the Board qualifies as a “local authority” under Central Goods and Services Tax Act, 20...