The Delhi High Court has directed the department to determine the pre-deposit for filing the appeal on the issue whether the entities to whom the Petitioner rendered housekeeping services were exempt from the levy of GST, in view of the definition of ‘pure services’ and ‘government entity’ .

The bench of Justice Prathiba M. Singh and Justice Rajneesh Kumar Gupta has observed that the Petitioner itself has not collected GST from its clients; and the question as to whether the entities to whom the Petitioner has rendered services were covered by the exemption or not would have to be looked into by the Appellate Authority. The Court permitted the Petitioner to file an appeal under Section 107 of the CGST Act.

The Petitioner, Shivalik Housekeeping Service under Article 226 of the Constitution of India seeking a waiver of the prescribed pre-deposit (10% of the tax amount) for preferring an appeal under Section 107 of Central Goods and Services Tax Act, 2017.

The Petitioner intended to prefer an appeal from the Order by which a demand to the tune of Rs. 21,80,36,550 has been raised against the Petitioner who is engaged in supply of Housekeeping Services to Respondent which are Government Educational Institutions.

The Petitioner contended that manpower services rendered to Government Educational Institutions shall be exempted from the Scope of GST in terms of Serial no. 3, Chapter 99 in Notification No.12/2017- Central Tax (Rate) dated 28th June, 2017 read with Notification No.2/2018-Central Tax (Rate) dated 25th January, 2018.

The Petitioner contended that it is under the presumption that Government Educational Institutions were exempt from the purview of GST, had not even collected GST from the various educational establishments to whom the housekeeping services were provided.

The court permitted the Petitioner to avail of the appellate remedy along with an application seeking determination of the pre- deposit payable, which shall be considered in accordance with law by the Appellate Authority.

Case Details

Case Title: Shivalik Housekeeping Services Versus Revenue Dept.

Case No.: W.P.(C) 6298/2025, CM APPL. 28714/2025 & CM APPL. 28715/2025

Date: 13.05.2025 

Counsel For Petitioner: Abhishek Kumar Lal

Counsel For Respondent: Puneet Yadav

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