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

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, 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