HC Stays GST Demand as Delhi Jal Board’s Status as Local Authority Requires Determination

M S Ajab Singh and Co. Vs Commissioner of CGST (Delhi High Court) The petitioner, a contractor engaged by the Delhi Jal Board (DJB), filed a writ petition challenging a Show Cause Notice dated 30 September 2025. Through the notice, the GST authorities sought recovery of differential GST of 6% on works contract services executed for the Delhi Jal Board. The dispute concerns the applicable GST rate on works assigned by the Delhi Jal Board to private contractors, namely whether such services attract GST at 12% or 18%. The petitioner contended that the Delhi Jal Board is a local authority, relying...