Delhi High Court - Orders
Oil And Natural Gas Corporation Ltd vs Invenire Petrodyne Ltd on 23 April, 2026
$~35 & 36
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ O.M.P. (COMM) 43/2023 & I.A. 7156/2024
OIL AND NATURAL GAS CORPORATION
LTD .....Petitioner
Through: Mr. Chetan Sharma, ASG with Mr.
Kaushik Choudhury, Mr. Amit Gupta,
Mr. R V Prabhat, Mr. Shubham
Sharma, Mr. Yash Wardhan Sharma
& Mr. Naman, Advs.
versus
INVENIRE PETRODYNE LTD .....Respondent
Through: Mr. Jayant Mehta, Sr. Adv. with Mr.
Ajoy Roy, Ms. Avlokita Rajvi, Mr.
Lakshay Khanna, Mr. Bakhshind
Singh & Ms. Mansvini Jain, Advs.
+ O.M.P. (COMM) 44/2023, I.A. 2240/2023 & I.A. 7130/2024
INVENIRE PETRODYNE LIMITED .....Petitioner
Through: Mr. Jayant Mehta, Sr. Adv. with Mr.
Ajoy Roy, Ms. Avlokita Rajvi, Mr.
Lakshay Khanna, Mr. Bakhshind
Singh & Ms. Mansvini Jain, Advs.
versus
OIL AND NATURAL GAS CORPORATION
LTD. .....Respondent
Through: Mr. Chetan Sharma, ASG with Mr.
Kaushik Choudhury, Mr. Amit Gupta,
Mr. R V Prabhat, Mr. Shubham
Sharma, Mr. Yash Wardhan Sharma
& Mr. Naman, Advs.
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 27/04/2026 at 21:32:45
CORAM:
HON'BLE MR. JUSTICE AVNEESH JHINGAN
ORDER
% 23.04.2026
O.M.P. (COMM) 43/2023 & I.A. 30915/2025
1. Put up on 07.09.2026.
O.M.P. (COMM) 44/2023, I.A. 2240/2023 & I.A. 7130/2024
2. Learned senior counsel for the petitioner contends that the only issue raised in this petition is with regard to awarding of service tax whereas none was leviable in view of the decision of Customs, Excise and Service Tax Appellate Tribunal in Service Tax Appeal No. 40371/2021 titled M/s Hardy Exploration and Production (India) Inc. v. The Commissioner of GST & Central Excise. Learned senior counsel on specific instructions submits that without prejudice to the other legal issues raised, the petitioner shall not press the petition in case the demand for service tax is not pressed by the respondent in absence of any assessment or a demand having been created by the Central Excise Authority.
3. In other words, the contention is that there is no assessment or demand of service tax on the invoices involved in the dispute and therefore, there is no issue of respondent demanding service tax.
4. Learned counsel for the respondent seeks time to have instructions.
5. Put up on 07.09.2026.
AVNEESH JHINGAN, J APRIL 23, 2026 Ch This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/04/2026 at 21:32:45