M/S Chipsan Aviation PVT. LTD. vs. Commissioner Of Central GST,Delhisouth Commissionerate And Others

Facts

The petitioner, M/s Chipsan Aviation Pvt. Ltd., filed a writ petition before the Delhi High Court challenging a final order passed by the Commissioner of Central GST, Delhi South Commissionerate. The case concerns an inter-state supply of services. The petitioner contended that the CGST authority lacked jurisdiction. The court noted that the classification of services is an issue that can be addressed by the petitioner in appropriate statutory proceedings. The writ petition was filed in 2025.

Held

The Court held that the submission that the CGST authority had no jurisdiction is unsustainable, given that the case undisputedly involves an inter-state supply of services. Regarding the classification of services, the Court found that this is an issue that can always be addressed by the petitioner in appropriate statutory proceedings. Therefore, the Court dismissed the writ petition, while explicitly reserving liberty to the petitioner to pursue the matter through statutory remedies. No specific amount in dispute was recorded, nor were specific tax periods mentioned.

Key Issues

1. Whether the CGST authority had jurisdiction to pass an order concerning an inter-state supply of services, as contended by the petitioner? 2. Whether the classification of services is an issue that can be raised in a writ petition or must be pursued through statutory proceedings, as argued by the respondents? The petitioner argued that the CGST authority lacked jurisdiction. The respondents, including the Commissioner of Central GST and the Union of India, contended that the case involved an inter-state supply of services, making the CGST authority's jurisdiction valid. They also argued that the issue of classification of services is a matter that should be addressed through appropriate statutory proceedings rather than a writ petition.