Delhi HC Stays ₹10.35 Cr GST Demand on Competition Commission of India

Competition Commission of India Vs Additional Commissioner of CGST (Delhi High Court) Delhi High Court has temporarily halted a Goods and Services Tax (GST) demand of over ₹10.35 crore levied against the Competition Commission of India (CCI). The CCI, a regulatory body established under the Competition Act, 2002, challenged the demand, asserting that it does not engage in “business” and therefore should not be liable for GST. The impugned order, dated January 16, 2025, was issued by the Office of the Commissioner of Central Goods and Services Tax, Delhi. The CCI argued that its a...