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 activities are purely regulatory and do not fall under the purview of taxable business transactions.
The court’s decision to stay the demand was significantly influenced by the judicial precedent set in the case of Central Electricity Regulatory Commission v. The Additional Director, Directorate General of GST Intelligence (DGGI) & Anr. (2025:DHC:168-DB). In that ruling, under comparable circumstances, the High Court had held that similar show cause notices for GST demands on regulatory bodies were unsustainable. Citing this precedent, the Delhi High Court directed that no coercive steps be taken against the CCI. The matter is scheduled for further hearing on September 8, 2025.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
