TATA TELESERVICES LIMITED vs THE COMMISSIONER CGST DELHI EAST & ANR.

IN THE HIGH COURT OF DELHI AT NEWDELHI Date of decision: 28th February, 2025 W.P.(C) 1142/2025, CM APPL. 5617/2025&CM APPL. 5618/2025 TATA TELESERVICES LIMITED .....Petitioner Through: Mr. Tarun Gulati Sr. Adv., with Mr. Kumar Visalaksh, Mr. Arihant Tater, Mr. Ajitesh Dayal Singh and Mr. Pramod Kandpal Advocates (M- 9811419024) versus THE COMMISSIONER CGST DELHI EAST & ANR. ...Respondents Through: Mr. Arun Khatri, Sr. Standing Counsel (CGST) with Ms. Poonam Rani, and Mr. Anoshuka Bhalla, Advocates, Ms. Shelly Dixit, Tracy Sebastian (M-9811821180). CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J.(Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner - Tata Teleservices Limited under Article 226 of the Constitution of India seeking quashing of the impugned Order in Original dated 16th October, 2024 (hereinafter ‘OIO’). on the ground of double taxation. It is the Petitioner’s case that the same service provided by the Petitioner is sought to be doubly taxed. 3. The Petitioner is a service provider, which provides cellular mobile services, short message service (“SMS”), data/internet services