MS POWER LINE AIR EXPRESS vs PRINCIPAL COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & ORS.

Judgment text excerpt

$~72 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 16th March, 2026 + W.P.(C) 3328/2026 & CM APPL. 16084/2026 & CM APPL. 16085/2026 M/S POWER LINE AIR EXPRESS A PROPRIETORSHIP FIRM PROVIDING COURIER AGENCY SERVICES, HAVING ITS OFFICE AT L-215, ROAD NO. 7 STREET 7B, L-BLOCK, MAHIPALPUR EXTENSION, SOUTH WEST DELHI – DELHI - 110037 NEW DELHI THROUGH ITS PROPRIETOR, MRS. RUKMANI KUMAR GSTIN: 07AXLPK2534M1Z5 .....PETITIONER Through: Mr. Sparsh Bhargava, Mr. Vishal Sinha, Ms. Tanya Srivastava and Mr. Anmol Kheta, Advs. versus 1. PRINCIPAL COMMISSIONER OF CENTRAL GOODS & SERVICE TAX, DELHI SOUTH COMMISSIONERATE, HAVING ITS OFFICE AT EIL ANNEXE BUILDING, MAHATMA GANDHI FLYOVER, BHIKAJI CAMA PLACE, RAMA KRISHNA PURAM, NEW DELHI- 110066 .....RESPONDENT NO. 1 2. DIRECTORATE GENERAL OF GST INTELLIGENCE, THROUGH ITS DIRECTOR DELHI ZONAL UNIT, HAVING ITS OFFICE AT 53, POCKET 1, SECTOR 6 DWARKA, DWARKA, NEW DELHI, DELHI, 110075 .....RESPONDENT NO. 2 3. UNION OF INDIA, THROUGH THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, Signature Not Verified Signed By:ANKITA RAI Signing Date:18.03.2026 W.P.(C) 3328/2026 Page 1 of 9 18:48:19 GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI – 110001 .....RESPONDENT NO. 3 Through: Ms. Babita Saini, SPC for R-3 CORAM: HON’BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON’BLE MR. JUSTICE AJAY DIGPAUL JUDGMENT (ORAL) AJAY DIGPAUL, J. 1. The petitioner, M/s Power Line Air Express, is a proprietorship concern registered under the GST laws and is stated to be engaged in providing courier agency services. 2. Summons dated 10.02.2025 under Section 70 of the Central Goods and Services Tax Act, 20171 were issued to the petitioner in the case of M/s Power Line Air Express, calling upon it to appear and produce the specified documents. The schedule ap