Bses Rajdhani Power LTD. & Anr. vs. North Delhi Municipal Corporation & Ors.
Held
The Court held that the services provided were composite, not pure services, and therefore, GST was payable. The MCD was directed to reimburse the GST paid by the petitioner along with interest.
Facts
The petitioner sought reimbursement of GST paid for street light maintenance services, arguing they provided composite services. The Municipal Corporation of Delhi (MCD) contended that the services were 'pure services' and thus exempt from GST.
Key Issues
Whether the street light maintenance services provided by the petitioner were 'pure services' exempt from GST, or 'composite services' requiring GST payment and subsequent reimbursement by the MCD.
Sections Cited
Notification dated 28.06.2017, Notification dated 25.01.2018, Article 243W
AI-generated summary — verify with the full judgment below
W.P.(C)No.7724/2021 $~39 * IN THE HIGH COURT OF DELHI AT NEW DELHI
%
Date of Decision: 23.11.2023
+ W.P.(C) 7724/2021
BSES RAJDHANI POWER LTD. & ANR. ..... Petitioners Through: Mr Sandeep Sethi, Sr Adv. with Mr Anupam Varma, Mr. Nikhil Sharma, Ms Manu Tiwari, Ms Shreya Sethi, Ms Riya Kumar and Mr Sumer Dev Seth, Advs.
versus
NORTH DELHI MUNICIPAL CORPORATION & ORS.
..... Respondents Through: Mr Sanjeev Sagar with Ms Tanya Singh, Advs. for R-1 to 3/MCD.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MR. JUSTICE GIRISH KATHPALIA
[Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J.: (ORAL)
We had heard this matter at some length on 14.08.2023. After hearing counsel for the parties, we had etched out the broad contours of the case. For convenience, the relevant parts of the order dated 14.08.2023 are set forth:
“1. This writ petition was filed in the era when there were three Municipal Corporations in Delhi, i.e., North Delhi Municipal Corporation (NDMC
The judgment continues below.
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