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High Court of DelhiW.P.(C)/761/2024

Bharuch Dahej Railway Company Limited v. Union Of India & ORS.

2024-10-22Hon'Ble Mr. Justice Prateek Jalan3 pages

$~48 to 52 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 655/2024 KUTCH RAILWAY COMPANY LIMITED .....Petitioner versus UNION OF INDIA & ORS.

.....Respondents + W.P.(C) 5473/2024 ADANI TRACKS MANAGEMENT SERVICES LIMITED .....Petitioner versus UNION OF INDIA & ORS.

.....Respondents + W.P.(C) 761/2024 BHARUCH DAHEJ RAILWAY COMPANY LIMITED .....Petitioner versus UNION OF INDIA & ORS.

.....Respondents + W.P.(C) 762/2024 ANGUL SUKINDA RAILWAY LIMITED .....Petitioner versus UNION OF INDIA & ORS.

.....Respondents + W.P.(C) 763/2024 HARIDASPUR PARADIP RAILWAY COMPANY LTD.

.....Petitioner The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

versus UNION OF INDIA & ORS.

.....Respondents Appearance:- Mr.

Vivek Sharma & Ms.

Saumya Mehrotra, Advocates for Petitioners in Item Nos. 48, 50 to 52. Mr. Rishi Agarwala, Mr. Manu Krishnan, Mr. Jimut Mohopaha & Mr. Yash Jain, Advocates for Petitioners in Item Nos. 49.

Mr. Akshay Amritanshu, SPC with Mr. Samyak Jain, Ms. Swati Mishra, Ms. Drishti Saraf & Ms. Pragya Upadhyay, Advocates for UOI in Item Nos. 48, 50, 51, 52.

Mr. Sushil Raaja, SPC for UOI in Item No. 48. [M:- 9212717171] Mr. Kirtiman Singh, CGSC with Mr. Waize Ali Noor, Mr. Maulik Khurana, Mr. Ranjeev Khatana & Mr. Narun Pratap, Advocates for UOI in Item No. 49. Mr. Subhash Tanwar, Mr. Sandeep Mishra, Ms. Bhavi Garg & Mr. Naveen, Advocates for UOI in Item No. 51.

Mr. R. Ramachandran, Sr. Standing Counsel for R-3. [M:-9868211477]

CORAM:

HON'BLE MR. JUSTICE PRATEEK JALAN

O R D E R

% 22.10.2024 1.

The challenge in these writ petitions is to a communication issued by the Railways contending that Goods and Service Tax ["GST"] is leviable upon activities undertaken by the petitioners for the Railways through project specific Special Purpose Vehicle ["SPV"] and vice-versa. 2.

Learned counsel for the parties are ad idem that by Notification The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

dated 12.07.2024 and clarification dated 15.07.2024, services provided by SPVs to the Ministry of Railways and services of maintenance supplied by Ministry of Railways to the SPVs have been exempted from the levy of GST. Learned counsel for Railways, therefore, states that the impugned communications will not be applied to the petitioners. 3.

The copies of notification dated 12.07.2024 and clarification dated 15.07.2024 are handed over in Court and are taken on record. 4.

In view of the above, no further orders are required in these writ petitions, which are disposed of in terms of the submissions recorded above.

PRATEEK JALAN, J OCTOBER 22, 2024 'pv'/ The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.