M/s NBCC (INDIA) LIMITED v. ADDITIONAL COMMISSIONER CGST DELHI SOUTH
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s NBCC (INDIA) LIMITED
v.
ADDITIONAL COMMISSIONER CGST DELHI SOUTH
W.P.(C) 6687/2025 & CM APPL. 30335/2025 dated 09.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Demand on implementing agency – NBCC Kidwai Nagar project – Petitioner NBCC appointed under MoU as implementing agency for Kidwai Nagar (East) redevelopment – Lease proceeds of commercial/residential space credited to escrow and ultimately to MoHUA/Consolidated fund – DGGI investigation led to adjudication order demanding GST on leasing services from NBCC as agent of Ministry – Court directed inter ministerial meeting – MoF Office Memorandum noted Section 86 of CGST creates joint/several liability only for goods not services and Ministry is principal supplier available to meet any GST demand – Held: Writ petition disposed – No statutory basis to fasten GST service liability on NBCC as agent where principal Ministry liable – Departmental demand against NBCC lacks authority of law – Order quashed.
Represented By:
Counsel for the Petitioner: Bhuvnesh Satija, Vibhooti Malhotra, Udit Sharma & Aniket Khanduri, Advs.
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