In two writ petitions, contractors challenged the non-payment of service tax by the CPWD. The Court held that liability disputes required factual adjudication based on evidence and mandated arbitration. Both petitions were disposed.
Petitioners advised to avail appropriate remedy in accordance with law. Writ petitions disposed of.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
$~18 and 19
* IN THE HIGH COURT OF DELHI AT NEW DELHI
versus
CENTRAL PUBLIC WORKS DEPARTMENT
| (19) | Through: | Mr. CG Pan and Adv |
.....Respondent Bhagvan Swarup Shukla, SC with Mr. Mukesh Kumar dey, Mr. Dashmesh Tripathi Mr. Swan Kumar Shukla, s. |
|
|---|---|---|---|---|
| + | W.P.(C) 2472/ VARUNS ASS |
2010 and CM A OCIATES |
PPL. | 4937/2010 .....Petitioner |
| Through: | Mr. | S. S. Sastry, Mr. Naveen, | ||
| Mr. | Brijesh Tiwari and Mr. | |||
| versus | Um | esh Kumar, Advs. |
CENTRAL PUBLIC WORKS DEPARTMENT
| .....Res | pondent | |
|---|---|---|
| Through: | Mr. Bhagvan Swarup | Shukla, |
| CGSC with Mr. Mukesh | Kumar | |
| Pandey, Mr. Dashmesh | Tripathi | |
| and Mr. Swan Kumar | Shukla, | |
| Advs. |
CORAM:
HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN
%
O R D E R 08.07.2026
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 10/07/2026 at 11:44:01
2. Through the present both Writ Petitions, the Petitioners pray for the following reliefs:-
“i) Issue a writ in the nature of mandamus and/or any other appropriate writ thereby directing the Respondent to make the incidence of service tax on the Petitioner and other like contractors (service providers), reimbursable by the Respondent (service receivers) with effect from the date when the incidence thereof had commenced, i.e., with effect from 01-07-2003, in respect of works executed by the contractor against the tenders floated by the Respondent;
ii) Issue of a writ-in the nature of certiorari and/or any other appropriate nature thereby directing the Respondent to formulate guidelines for reimbursement of the service tax liability of the contractors (service providers), subject to furnishing of the proof of deposit of the service tax by the contractor to the Service Tax Department, without insisting on the payment of the service tax "on demand' as contained in the impugned Notification dated 28.01.2009.”
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 10/07/2026 at 11:44:01
remedy in accordance with law.
ANIL KSHETARPAL, J.
SHAIL JAIN, J.
JULY 08, 2026 /sp/kb
This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 10/07/2026 at 11:44:01
1 issue framed by the court
Whether the Court can adjudicate service tax reimbursement liability when the contract mandates arbitration.
Happy Electricals
Central Public Works Department
Varuns Associates
Anil Kshetarpal
Shail Jain
As recorded by the court registry
A petition under Article 226 of the Constitution asking a High Court to issue a writ against the State or a public authority in a civil matter.
Judgements on the same questions, provisions and authorities, from every court
