Ibibo Group Private Limited & Anr. vs. Union Of INDIA & Ors.
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 between services provided through ECOs and other services was justified, and the notifications were issued within the powers granted by the Act.
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 regardless of booking mode.
Key Issues
Whether the impugned notifications imposing GST on auto-rickshaw and non-air-conditioned stage carriage services booked via ECOs are discriminatory and ultra vires the Constitution and the GST Act.
Sections Cited
Section 9(5), Section 11, Section 17
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
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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