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[Cites 2, Cited by 1]

Delhi High Court - Orders

Bses Rajdhani Power Ltd. & Anr vs North Delhi Municipal Corporation & Ors on 23 August, 2021

Author: Sanjeev Sachdeva

Bench: Sanjeev Sachdeva

                                      $~9
                                      *      IN THE HIGH COURT OF DELHI AT NEW DELHI
                                      +      W.P.(C) 7724/2021 & CM. APPLS. 24071-74/2021
                                             BSES RAJDHANI POWER LTD. & ANR.        ..... Petitioner
                                                          Through  Mr. Buddy Ranganathan, Mr.
                                                                   Anupam Verma, Mr. Nikhil Sharma,
                                                                   Mr. Aditya Gupta and Mr. Aditya
                                                                   Ajay, Advocates.
                                                          versus

                                             NORTH DELHI MUNICIPAL CORPORATION & ORS.
                                                                                        ..... Respondent
                                                          Through  Mr. Sanjeev Sagar, Standing Counsel
                                                                   for SDMC with Ms. Nazia Parveen,
                                                                   Advocate.
                                                                   Mr. Sanjeev Sabharwal, Standing
                                                                   Counsel for East DMC.
                                                                   Mr. Anuj Aggarwal, ASC, GNCTD
                                                                   with Ms. Ayushi Bansal and Mr.
                                                                   Utsav Chaudhary, Advocates for R-8
                                                                   & 9.
                                             CORAM:
                                             HON'BLE MR. JUSTICE SANJEEV SACHDEVA

                                                                ORDER

% 23.08.2021

1. The hearing was conducted though video conferencing.

2. The matter has been taken up today as 20.08.2021 was declared as holiday.

3. Petitioner seeks a direction to the respondents to deposit the charges on account of GST levied in respect of the service of "repair and maintenance of street lights" provided by the petitioner under the Digitally Signed Signature Not Verified By:JUSTICE SANJEEV Digitally Signed By:KUNAL SACHDEVA MAGGU Signing Date:24.08.2021 08:25:12 W.P.(C) 7724/2021 Signing Date:23.08.2021 1 23:30 This file is digitally signed by PS to HMJ Sanjeev Sachdeva.

Electricity Act, 2003 read with CGST Act, 2017 and DGST Act, 2017.

4. Contention of the respondents/Corporations is that they are covered by the exemption granted vide Sr. No.3 of Notification No.12/2017-Central Tax (Rates) dated 28.06.2017 from payment of GST.

5. Since the petition pertains to levy of GST and a claim of being covered by an exemption notification, subject to orders of Hon'ble the Chief Justice, Registry is directed to list this petition before the concerned roster Bench dealing with GST cases on 06.09.2021.

6. Copy of the order be uploaded on the High Court website and be also forwarded to learned counsels through e-mail by the Court Master.

SANJEEV SACHDEVA, J AUGUST 23, 2021 NA Digitally Signed Signature Not Verified By:JUSTICE SANJEEV Digitally Signed By:KUNAL SACHDEVA MAGGU Signing Date:24.08.2021 08:25:12 W.P.(C) 7724/2021 Signing Date:23.08.2021 2 23:30 This file is digitally signed by PS to HMJ Sanjeev Sachdeva.