2023:DHC:2400-DB

W.P.(C) No.5056/2018

Page 1 of 6

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IN THE HIGH COURT OF DELHI AT NEW DELHI

%

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W.P.(C) 5056/2018 & CM No.54995/2022

GAIL (INDIA) LIMITED

..... Petitioner

Through:

Mr. Vikas Mehta & Mr. Apoorv

Khatar, Advs.

Versus

DIRECTORATE GENERAL OF GST

INTELLIGENCE & ANR.

..... Respondents

Through:

Mr. Satish Aggarwala & Mr. Gagan

Vaswani, Advs. for R-1.

Mr. Ankit Parhar, Adv. for R-2.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU

HON'BLE MR. JUSTICE AMIT MAHAJAN

VIBHU BAKHRU, J.

1.

The petitioner – GAIL (India) Ltd. (hereafter ‘GAIL’) – is a

Central Public Sector Undertaking engaged in the business of

transportation of petroleum and natural gas products.

2.

The petitioner has filed the present petition impugning the order

dated 08.03.2018 (hereafter ‘theimpugned order’) issued by

respondent no.1 under Section 87(b) of Chapter-V of the Finance Act,

1994 (hereafter the ‘Act’) read with Section 174(2)(e) of the Central

Goods & Services Tax Act, 2017 (hereafter the ‘CGST Act’) calling

upon GAIL to pay a sum of ₹13,13,07,485/- which, respondent no.1

believe