Delhi High Court - Orders
M/S Overseas Courier Service India ... vs Union Of India & Ors on 1 December, 2025
Author: Prathiba M. Singh
Bench: Prathiba M. Singh
$~46
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 18169/2025, CM APPL. 75161/2025 & CM APPL.
75162/2025
M/S OVERSEAS COURIER SERVICE INDIA PRIVATE
LIMITED .....Petitioner
Through: Mr. Yogendra Aldak, Adv.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Sushil Kumar Pandey, (S.P.C),
Ms. Varsha Bhadauriya, Adv. for R-1.
Ms. Monica Benjamin SSC, Ms.
Nancy Jain, Advocate
CORAM:
JUSTICE PRATHIBA M. SINGH
JUSTICE RENU BHATNAGAR
ORDER
% 01.12.2025
1. This hearing has been done through hybrid mode. CM APPL. 75162/2025 (for exemption)
2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 18169/2025, CM APPL. 75161/2025
3. The present petition has been filed by the Petitioner challenging the Show Cause Notice dated 23rd June, 2025 (hereinafter 'SCN') whereby the DGGI had started an investigation in respect of the services being rendered by the Petitioner's principal company located in Japan.
4. The Petitioner herein is the subsidiary of the Japanese parent company and is registered as an Authorized Courier under the 'Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010. The case of the Department is that there were International Courier Services and W.P.(C) 18169/2025 Page 1 of 3 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 02/12/2025 at 21:16:14 outbound and inbound consignments which were being dealt with by the Petitioner.
5. As per the Department, the services are classifiable as 'Postal and Courier Services' and would therefore attract IGST @18%.
6. This position is disputed by the Petitioner on the ground that such services are not liable for GST and the reverse charge basis demand which has been raised in the SCN is not tenable. According to the Petitioner, the amount itself being not tenable, the proceedings under the SCN itself deserve to be terminated. Reliance is placed upon the decision in Metal One Corporation India Pvt. Ltd. & Ors. v. Union of India & Ors., 2024 (10) TMI 1534 (Del.).
7. Ms. Monica Benjamin, ld. Counsel on the other hand highlights that the SCN is of June, 2025, and only when the dates for personal hearings were fixed for December, 2025, the Petitioner has chosen to challenge the same. She further submits that the Petitioner can always participate in the SCN proceedings and the order would be passed after hearing the Petitioner. Hence, any objections can be raised before the concerned authorities at the time of hearing.
8. Considering the nature of the question that has been raised in this writ petition, this Court is inclined to consider the same.
9. Accordingly, issue notice. Ms. Benjamin, ld. Counsel accepts notice on behalf of the Respondents.
10. On the short legal issue which has been raised by the Petitioner, let an affidavit be filed by the Respondent. In the meantime, the proceedings in the SCN shall continue. Personal hearing shall be granted to the Petitioner and replies shall also be permitted to be filed. Thereafter, the adjudication order W.P.(C) 18169/2025 Page 2 of 3 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 02/12/2025 at 21:16:14 shall be passed in the SCN proceedings. However, the same shall not be given effect to until further orders of this Court.
11. The hearings which are presently fixed on 4th and 6th December, 2025 may be deferred. However, the Petitioner shall appear on 8th December, 2025 and seek time to file reply and the same be filed by 10th January, 2026.
12. After 15th January, 2026, a personal hearing shall be fixed in the matter.
13. List before Court on 17th March, 2026.
PRATHIBA M. SINGH, J.
RENU BHATNAGAR, J.
DECEMBER 1, 2025 Rahul/ss W.P.(C) 18169/2025 Page 3 of 3 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 02/12/2025 at 21:16:14