FATEH EDUCATION CONSULTING PRIVATE LIMITED vs ASSISTANT COMMISSIONER, CGST DIVISION, WAZIRPUR & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 8th May, 2026 W.P.(C) 17500/2025 FATEH EDUCATION CONSULTING PRIVATE LIMITED HAVING IT‘S OFFICE AT: GROUND FLOOR, 6/15, BALRAJ KHANNA MARG, EAST PATEL NAGAR, CENTRAL DELHI, DELHI-110008 THROUGH IT‘S AUTHORISED SIGNATORY MR. VISHAL GUPTA .....PETITIONER Through: Mr. Kamal Sawhney, Mr. Deepak Thackur and Mr. Rishabh Mishra, Advocates. versus 1. ASSISTANT COMMISSIONER, CGST DIVISION, WAZIRPUR CGST DELHI WEST COMMISSIONERATE, 3RD FLOOR, GST BHAWAN, NANGAL RAYA, DDA RETAIL BUSINESS CENTRE, PLOT NO. 1, NANGAL RAYA, JANAKPURI, NEW DELHI-110046 .....RESPONDENT NO.1 2. COMMISSIONER, DIVISION WAZIRPUR, CENTRAL TAX DELHI WEST COMMISSIONERATE, 3RD FLOOR, GST BHAWAN, PLOT NO. 1, RETAIL TRADE CENTRE, DDA COMPLEX, NANGAL RAYA, JANAKPURI, NEW DELHI-110046 .....RESPONDENT NO.2 Through: Ms. Anushree Narain, Sr. Standing Counsel with Mr. Naman Choula and Mr. Yamit Jetley, Advocates. CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL 1. The petitioner, Fateh Education Consulting Private Limited, is stated to be engaged in providing education consultancy/marketing and recruitment support services to foreign universit