GST Demand Stayed as Court Examines Whether Delhi Jal Board Is Local Authority

Tirupati Cement Products Vs Joint Director Directorate General of GST Intelligence Delhi Zonal Unit & Anr. (Delhi High Court) The Delhi High Court considered writ petitions challenging a show cause notice dated 19 September 2025 issued to contractors engaged by the Delhi Jal Board, seeking differential GST at 6% on works contracts. The core issue was whether such contracts attract GST at 12% or 18%, which depends on whether the Delhi Jal Board qualifies as a “local authority” under Section 2(69) of the CGST Act. The petitioners contended that the Delhi Jal Board is a local authority, r...