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IN THE HIGH COURT OF DELHI AT NEW DELHI
Amit Bansal, J
Priyanka Jaiswal – Appellant
Versus
Northern Railway – Respondent
| Table of Content |
|---|
| 1. procedural compliance regarding interim applications. (Para 1 , 2) |
| 2. applicability of gst exemption notifications to public convenience services. (Para 3 , 4 , 5 , 6 , 7 , 8) |
| 3. granting interim stay protection against tax recovery based on prima facie case. (Para 9 , 10 , 11 , 12 , 13 , 14 , 15) |
O R D E R
CM APPL. 1411/2026 (exemption)
1. Allowed, subject to all just exceptions.
2. The application stands disposed of.
W.P.(C) 299/2026, CM APPL. 1410/2026
3. The present writ petition has been filed seeking quashing of the unauthorised GST levied on the license fee payable by the petitioner to the respondents.
4. In terms of the Contract dated 7th November 2024, the petitioner is engaged in the operation and maintenance of ‘Pay and Use Toilets’, at Hazrat Nizamuddin Railway Station, New Delhi, under the licences granted by the respondent no.1/Northern Railway.
5. It is the case of the petitioner that the activity undertaken by the petitioner is covered by the Exemption Notification No.12/2017, Central Tax (Rate) dated 28th June, 2017, particularly Entry No.76 read with Heading 9994.
6. For the ease of reference, the relevant part of the said Notification is reproduce
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