Uber INDIA Systems Private Limited vs. Union Of INDIA & Anr.
Held
The Court held that the impugned notifications are not ultra vires the Constitution or the GST Act. It found that the distinction made by the respondents regarding the nature of services and the mode of booking was justified and did not create unreasonable classification.
Facts
The petitions challenged notifications that withdrew GST exemption for auto-rickshaw and non-air-conditioned stage carriage services when booked through Electronic Commerce Operators (ECOs). Previously, these services were exempt from GST, irrespective of the booking method.
Key Issues
Whether the withdrawal of GST exemption for auto-rickshaw and non-air-conditioned stage carriage services booked through ECOs is discriminatory and unconstitutional. Whether the impugned notifications were issued within the powers granted by the GST Act.
Sections Cited
Section 9(5), Section 11, Section 17
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Heard together (2 matters)
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2023:DHC:2489 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 14048/2021 UBER INDIA SYSTEMS PRIVATE LIMITED ..... Petitioner Through: Mr. Bharat Raichandani with Mr. Arjyadeep Roy, Advocates. versus UNION OF INDIA & ANR. ..... Respondents Through: Mr. Asheesh Jain, CGSC with Mr.
Adarsh Kumar Gupta and Mr. Keshav Mann, Advocates for UOI along with Mr. Abhishek Khanna, Government Pleader for UOI.
Mr.
Aditya Singla, Sr.
Standing Counsel for CBIC/R-2 with Mr.
Yatharth Singh & Ms. A. Sahitya Veena, Advocate. + W.P.(C) 14579/2021 & CM APPL. 45963/2021 PRAGATISHEEL AUTO RIKSHAW DRIVER UNION ..... Petitioner Through: Mr. M.Shoeb Alam with Ms.Fauzia Shakil, Advocates. versus UNION OF INDIA AND ANR. ..... Respondents Through: Mr. Asheesh Jain, CGSC with Mr.
Adarsh Kumar Gupta and Mr. Keshav Mann, Advocates for UOI along with Mr. Abhishek Khanna, Government Pleader for UOI.
Mr.
Aditya Singla, Sr.
Standing Counsel for CBIC/R-2 with Mr. 2023:DHC:2489 Yatharth Singh & Ms. A. Sahitya Veena, Advoca
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