Delhi HC Quashed GST Demand Due to No Agent Liability for Services Under CGST Act

NBCC (India) Limited Vs Additional Commissioner CGST (Delhi High Court) The Delhi High Court examined a writ petition challenging a GST demand of ₹45.36 crore arising from the redevelopment of Kidwai Nagar (East), New Delhi. The project was undertaken pursuant to a Memorandum of Understanding dated 16 July 2013 between a government enterprise and the Ministry of Urban Development (now Ministry of Housing and Urban Affairs), under which the petitioner acted as the implementing agency. An escrow agreement was executed with a public sector bank for managing lease proceeds from the project. The ...