A. B Grain Spirits PVT. LTD. And Anr. vs. Governemnt Of Nct Of Delhi Department Of Transport And Anr.

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W.P.(C)/9438/2019HC DelhiGSTCNR DLHC01035543201919 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, including Antony Road Transport Solutions Pvt. Ltd. and others, filed writ petitions challenging the unilateral increase in entry fees for buses from Rs. 60 to Rs. 125 per entry, as stipulated in a Concession Agreement. An interim order dated October 14, 2019, directed that only the amounts in the Concession Agreement be deducted. Subsequently, the respondents deposited Rs. 68,35,251/- before the High Court. The petitioners sought the release of this deposited amount. The respondents acknowledged ongoing arbitration proceedings where counterclaims have been raised. The Court also noted an outstanding issue regarding the legality of GST levied by the respondents on the petitioners.

Held

The Court directed the Registry to release the amount of Rs. 68,35,251/- deposited by the respondents, along with any accrued interest, in favour of the petitioners. 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, 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 succeed 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 Rs. 68,35,251/- deposited by the respondents before the High Court, considering the interim order directing deductions based on the Concession Agreement and the existence of ongoing arbitration proceedings with counterclaims. (Mixed question of law and fact) 2. Whether the levy of GST on parking charges, including 'Adda Fees/Entry Charges', by the respondents is legal and can be adjudicated in the present writ proceedings. (Question of law) Petitioner's arguments: The petitioners argued for the release of the deposited amount based on the interim order. Regarding GST, they contended that the issue is pending adjudication before a Division Bench of the High Court. Respondents' arguments: The respondents submitted that there are ongoing arbitration proceedings with counterclaims. They disputed the petitioner's submission regarding the GST issue being pending before the Division Bench and suggested that the GST issue could be raised in the arbitration proceedings.

Sections Cited

None explicitly discussed in relation to the final order on GST, but the context implies contractual obligations and potential tax levies.

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 12:38:03 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 12:38:03 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 12:38:03 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 12:38:03 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 12:38:03

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.