M/S Chipsan Aviation Pvt. Ltd. v. Commissioner Of Central Gst,Delhisouth Commissionerate And Others

$~5 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1443/2025 & CM APPL. 7016/2025 (Stay) M/S CHIPSAN AVIATION PVT. LTD.

.....Petitioner Through:

Mr. K. N. Jayasankar, Mr. T.T.

Biju and Mr. Dassa P.A., Advs.

versus COMMISSIONER OF CENTRAL GST, DELHI SOUTH COMMISSIONERATE AND OTHERS .....Respondents Through:

Mr. Aditya Singla, SSC, CBIC with Mr. Ritvik Saha, Adv. for R-1 to 4.

Ms. Vaishali Gupta, Panel Counsel (Civil) for R-3/ GNCTD.

Mr. Niraj Kumar, Sr. Central Govt. Counsel for R-5/UOI.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R

% 04.03.2025 1.

We find no justification to entertain this writ petition which is directed against a final order passed by the Central Goods and Services Tax [>CGST?] authority.

2.

Undisputedly, the case involves an inter-state supply of services and, therefore, the submission that the CGST authority had no jurisdiction, is clearly unsustainable.

3.

Insofar as the issue of classification of services is concerned, that is one which can always be addressed by the petitioner in 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 01/07/2025 at 19:31:09

appropriate statutory proceedings.

4.

Subject to the aforesaid liberty being reserved, the writ petition stands dismissed.

YASHWANT VARMA, J.

HARISH VAIDYANATHAN SHANKAR, J.

MARCH 4, 2025/v 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 01/07/2025 at 19:31:09