Ashish Kumar 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 drawn by the respondents between services provided through ECOs and other services was justified, and the levy was permissible under the relevant sections of 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, which withdrew GST exemption for certain transport 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)
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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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