Goverdhan Transport Co. PVT. LTD. vs. Government Of Nct Of Delhi And Ors.

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W.P.(C)/8850/2019HC DelhiGSTCNR DLHC01033396201919 January 2026Bench: HON'BLE MR. JUSTICE AMIT BANSAL5 pages
For Petitioner: Mr. Sushil Dutt Salwan, Senior Advocate with Mr. Arjun Garg, AdvocateFor Respondent: Mr. Sameer Vashisht, standing counsel for GNCTD with Mr. Swapan Singhal, Advocate (through VC). Ms. Vaishali Gupta, panel counsel for GNCTD with Mr. Kartik Sharma, Advocate. Mr. Arun K. Sharma and Mr. Amiet Andlay, Advocates for DTIDC. 19
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Facts

The petitioners, transport solution companies, challenged the unilateral increase of entry fees per bus per entry from Rs. 60/- to Rs. 125/- by the respondents (Government of NCT of Delhi and others). An interim order dated October 14, 2019, directed that only the amounts stipulated in the Concession Agreement (Rs. 60/- per bus per entry) would be deducted from the petitioners' bills. Subsequently, the respondents deposited Rs. 68,35,251/- before the Court. Applications were filed by the petitioners seeking the release of this deposited amount. The respondents acknowledged ongoing arbitration proceedings where counterclaims were raised. The Court was also seized of the issue regarding the legality of GST levied by the respondents on the petitioners, which was stated to be pending adjudication before a Division Bench.

Held

The Court directed the Registry to release the amount of Rs. 68,35,251/- deposited by the respondents in favour of the petitioners, along with any accrued interest. This was done without prejudice to the rights and contentions of the parties in the ongoing arbitration proceedings. Regarding the issue of GST levied on parking charges/entry fees, the Court stated it was not inclined to adjudicate this matter in the present proceedings. Liberty was granted to the petitioners to file a fresh writ petition if they succeeded in the GST issue pending before the Division Bench, or alternatively, to approach the Arbitral Tribunal. The writ petitions were disposed of with these directions.

Key Issues

1. Whether the petitioners are entitled to the release of the amount deposited by the respondents before the Court, considering the interim order and ongoing arbitration proceedings? 2. Whether the Court should adjudicate the issue of the legality of GST levied on parking charges/entry fees in the present writ proceedings? Petitioners argued that the deposited amount should be released as per the interim order directing deductions only at the rate stipulated in the Concession Agreement. They also contended that the issue of GST levy on parking charges was pending before a Division Bench of the High Court. Respondents, while acknowledging the deposit and ongoing arbitration, disputed the petitioners' submission regarding the pending GST issue. They further submitted that the issue of GST could be raised by the petitioners in the ongoing arbitration proceedings.

Sections Cited

None explicitly discussed in relation to the final order on GST, but the interim order refers to the Concession Agreement.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

W.P.(C) 8842/2019
W.P.(C) 10343/2019

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances
W.P.(C) 8842/2019 and connected matters Page 1 of 5 $~18-22 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 8842/2019, CM APPL. 36523/2019, CM APPL. 55134/2019 & CM APPL. 13945/2025 ANTONY ROAD TRANSPORT SOLUTIONS PVT. LTD. .....Petitioner Through: Mr. Sushil Dutt Salwan, Senior Advocate with Mr. Arjun Garg, Advocate. versus GOVERNMENT OF NCT OF DELHI AND ORS. .....Respondents Through: Mr. Sameer Vashisht, standing counsel for GNCTD with Mr. Swapan Singhal, Advocate (through VC). Ms. Vaishali Gupta, panel counsel for GNCTD with Mr. Kartik Sharma, Advocate. Mr. Arun K. Sharma and Mr. Amiet Andlay, Advocates for DTIDC. 19. + W.P.(C) 10343/2019 & CM APPL. 42734/2019 INDRAPRASTHA LOGISTICS PRIVAT LIMITED .....Petitioner Through: Mr. Naman Jain, Advocate. versus GOVERNMENT OF NCT OF DELHI AND ANR. .....Respondents Through: Mr. Sameer Vashisht, standing counsel for GNCTD with Mr. Swapan Singhal, Advocate (through VC).

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 23/01/2026 at 12:37:59 Ms. Vaishali Gupta, panel counsel for GNCTD with Mr. Kartik Sharma, Advocate. Mr. Arun K. Sharma and Mr. Amiet Andlay, Advocates for DTIDC. 20. + W.P.(C) 8846/2019, CM APPL. 36529/2019 & CM APPL. 54929/2019 METRO TRANSIT PVT. LTD. .....Petitioner Through: Mr. Sushil Dutt Salwan, Senior Advocate with Mr. Arjun Garg, Advocate. versus GOVERNMENT OF NCT OF DELHI AND ORS. .....Respondents Through: Mr. Sameer Vashisht, standing counsel for GNCTD with Mr. Swapan Singhal, Advocate (through VC). Mr. Arun K. Sharma and Mr. Amiet Andlay, Advocates for DTIDC. 21. + W.P.(C) 8850/2019, CM APPL. 36536/2019, CM APPL. 55136/2019 & CM APPL. 13935/2025 GOVERDHAN TRANSPORT CO. PVT. LTD. .....Petitioner Through: Mr. Sushil Dutt Salwan, Senior Advocate with Mr. Arjun Garg, Advocate. versus GOVERNMENT OF NCT OF DELHI AND ORS. .....Respondents Through: Mr. Sameer Vashisht, standing counsel for GNCTD with Mr. Swapan Singhal, Advocate (through VC). Mr. Arun K. Sharma and Mr. Amiet This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 23/01/2026 at 12:37:59 Andlay, Advocates for DTIDC. 22. + W.P.(C) 9438/2019 & CM APPL. 38825/2019 A. B GRAIN SPIRITS PVT. LTD. AND ANR. .....Petitioners Through: Mr. Tanmay Mehta, Mr. Ankit Virmani and Ms. Malvikaa Arya, Advocates. versus GOVERNEMNT OF NCT OF DELHI DEPARTMENT OF TRANSPORT AND ANR. .....Respondents Through: Mr. Sameer Vashisht, standing counsel for GNCTD with Mr. Swapan Singhal, Advocate (through VC). Mr. Arun K. Sharma and Mr. Amiet Andlay, Advocates for DTIDC. CORAM: HON'BLE MR. JUSTICE AMIT BANSAL O R D E R % 19.01.2026 CM APPL. 13945/2025 in W.P.(C) 8842/2019 CM APPL. 55136/2019 in W.P.(C) 8850/2019

1.

These applications have been filed on behalf of the petitioners seeking 2. release of amount of Rs.68,35,251/- deposited by the respondents before the Registry of this Court in terms of the order passed on 11th February, 2025. 3. It is the case of the petitioners that in terms of the Concession Agreement, an entry fee of Rs.60/- per bus per entry was payable, which was unilaterally increased by the respondents to Rs.125 per bus per entry.

4.

By an interim order dated 14th October, 2019, this Court had directed This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 23/01/2026 at 12:37:59 that only the amounts stipulated in the Concession Agreement shall be deducted from the bills of the petitioners, i.e. that the petitioners would be liable to pay entry fees at the rate of Rs.60 per bus per entry.

5.

In the order passed on 16th January, 2025, it was noted that the respondent no.2 has carried out the process of verification of the amounts.

6.

Mr. Sameer Vashisht and Mr. Amiet Andlay, counsel appearing on behalf of the respondents, submit that there are ongoing arbitration proceedings between the petitioner and the respondents in terms of which counter claims have been raised by the respondents on the petitioner.

7.

In view of the above, without prejudice to the rights and contentions of the parties in the arbitration proceedings, the Registry of this Court is directed to release the amounts deposited by the respondents in favour of the petitioners along with accrued interest, if any.

8.

The applications stand disposed of accordingly. W.P.(C) 8842/2019, W.P.(C) 10343/2019, W.P.(C) 8846/2019, W.P.(C) 8850/2019& W.P.(C) 9438/2019

9.

In light of the order passed above, the only outstanding issue is with regard to the legality of the GST levied by the respondents on the petitioners.

10.

Mr. Sushil Dutt Salwan, senior counsel appearing on behalf of the petitioner in W.P.(C) 8842/2019, W.P.(C) 8846/2019 and W.P.(C) 8850/2019, submits that the issue with regard to levy of GST on parking charges which would also include ‘Adda Fees/Entry Charges’ is pending adjudication before the Division Bench of this Court.

11.

Per contra, counsel for the respondents disputes the aforesaid submission. It is further submitted that the issue of GST can be raised by the This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 23/01/2026 at 12:37:59 petitioners in the ongoing arbitration proceedings.

12.

Be that as it may, I am not inclined to adjudicate the issue relating to GST in the present proceedings.

13.

Liberty is given to the petitioners to file a fresh writ petition in the event the petitioners succeed in the issue with regard to GST which is stated to be pending adjudication before the Division Bench.

13.1.

Alternatively, liberty is also given to the parties to approach the Arbitral Tribunal in this regard.

14.

The writ petitions stand disposed of with the aforesaid directions. AMIT BANSAL, J JANUARY 19, 2026 Rzu This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 23/01/2026 at 12:37:59

Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.