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AMAZON DATA SERVICES INDIA PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF CGST, DIVISION DELHI EAST COMMISSIONERAT AND OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Balbir Singh
Charanaya Lakshmi Kumaran
Yogendra Aldak
Res. Counsel
Sanjay Kumar Chaddha
Hemant Kumar

Petitioner / Applicant

AMAZON DATA SERVICES INDIA PRIVATE LIMITED
Respondent ASSISTANT COMMISSIONER OF CGST, DIVISION DELHI EAST COMMISSIONERAT AND OTHERS
Court Delhi High Court
State

Delhi

Date May 29, 2025
Order No.

W. P. (C) 7191/2025, W. P. (C) 7196/2025, W. P. (C) 7235/2025 and W. P. (C) 7281/2025

Citation

2025(5) TAXREPLY 13670
Original Order
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ORDER

1. This hearing has been done through hybrid mode. 2. The Petitioner in the present writ petitions– M/s Amazon Data Services India Private Limited has filed these petitions primarily challenging the four impugned orders-in-appeal (hereinafter, ‘the impugned orders’). The details of the periods giving rise to the said proceedings, the relevant show cause notices, the consequent Orders-in-Original and the subsequent impugned orders passed by the Appellate Authority are set out in the chart below: S.No Period SCN date Order in original Order passed by Appellate Authority I. Writ Petition No. 7235/2025 (Aug 2019 to March 2020) [Item 69] 1. August, 2019 31.10.2020 05.03.2021 (@ Annexure P2, Writ Petition No. 7235/2025) ....

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