M/S NBCC (INDIA) LIMITED vs ADDITIONAL COMMISSIONER CGST DELHI SOUTH

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 9th December, 2025 Uploaded on: 11th December, 2025 W.P.(C) 6687/2025 & CM APPL. 30335/2025 M/S NBCC (INDIA) LIMITED .....Petitioner Through: Mr. Bhuvnesh Satija, Ms. Vibhooti Malhotra, Mr. Udit Sharma and Mr. Aniket Khanduri, Advs. versus ADDITIONAL COMMISSIONER CGST DELHI SOUTH .....Respondent Through: Ms. Samiksha Godiyal, SSC with Mr.Tenzing N. Bhutia, Mr.B.D. Rao Kundan, Advocates CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner– M/s NBCC (India) Limited challenging the order dated 29th January, 2025 (‘hereinafter, the impugned order’) passed by the Office of Principal Commissioner of Central Goods and Service Tax, Delhi South Commissionerate. 3. In this case, the Petitioner- NBCC (India) Limited has developed the Kidwai Nagar (East) Area for General Pool Residential Accommodation, as also the commercial spaces. 4. It is the case of the Petitioner that a Memorandum of Understanding (hereinafter, ‘MOU’) was entered into between the NBCC (India) Limited and the Ministry of Urban Devel