2026 (3) TMI 74

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....gh: Ms. Vaishali Gupta, Panel Counsel (Civil) GNCTD Mr. Akash Panwar, Jr. Standing Counsel with Ms. Jasleen Kaur Anand, Adv. for R-2 Mr. Ajay Chowdhary, SPC. ORDER 1. This hearing has been done through hybrid mode. CM APPL. 70647/2025 (for exemption) 2. Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 17182/2025 3. The present petition has been fil....

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....onsideration between the two companies. 6. Mr. Rohan Shah, ld. Sr. Counsel on behalf of the Petitioner submits that such services which are courier/shipment delivery services, are described as `Unbilled Shipments' in the trade parlance. 7. DHL India discharged tax on such services as the same would constitute a service under Section 7(1)(a) read with Schedule 1 of the CGST Act, even though t....

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.... Court of Kerala, the High Court of Karnataka and the Madras High Court have already issued notice in these matters. 11. On the other hand, Ms. Vaishali Gupta, ld. Panel Counsel relies upon the order of the Division Bench of Bombay High Court in Writ Petition No. 3977/2025 titled Ms. DHL Express India Pvt. Ltd. v. Union of India wherein, the Court had directed the Petitioner to first approach t....

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....nge/consideration while on one hand does not exempt the Petitioner from paying taxes, it deprives the Petitioner of the benefits of export of services. 14. Prima facie, the Court is of the opinion that these aforesaid provisions would have to be harmoniously interpreted and a view would have to be taken by this Court. 15. Accordingly, issue notice only in respect of the interpretation of the....