Thread by @barandbench

Delhi High Court upholds government notifications levying Goods and Services Tax (GST) on auto rickshaws booked through e-commerce operators like Uber and Ola

#DelhiHighCourt @Olacabs @Uber_India #GST

Court: Classification as a class of service providers separate and distinct is recognised in the provisions of the Act. The classification has a rational nexus with the object sought to be achieved.

#DelhiHighCourt @Olacabs @Uber_India #GST

Court: In view of this, the petitioner's submission is incorrect. This court has thus held that respondents can exclude the said class from exemption.

#DelhiHighCourt @Olacabs @Uber_India #GST

Court: For all purposes, they are an independent supplier to the consumer. Hence, the impugned notifications do not result in discrimination.

#DelhiHighCourt @Olacabs @Uber_India #GST

Court: Impugned notifications do not create unreasonable classification. We are unable to accept the challenge to the constitutional validity. Pending applications are dismissed.

#DelhiHighCourt @Olacabs @Uber_India #GST