Ht Media Limited vs Principal Commissioner Delhi South ...

insc-2026-66 Supreme Court of India 16 January 2026 • 21 min read
4 cases cited (0 SG, 4 foreign) Cited by 1 case

Practice Areas

Chapter V of the Finance Act Finance Act Show cause notices were issued under the Finance Act, 1994

Judges (2)

J.B. Pardiwala Delivered K.V. Viswanathan Coram

Parties (2)

HT Media Limited Appellant Principal Commissioner Delhi South Goods and Service Tax Respondent

Case Significance

Ht Media Limited vs Principal Commissioner Delhi South ... is a Supreme Court of India decision dated January 16, 2026 (citation: insc-2026-66). Civil appeals concerning GST assessment disputes involving HT Media and the Principal Commissioner of GST Delhi South. The Supreme Court set aside the Tribunal's impugned judgment and order. The bench comprised Justices J.B. Pardiwala and K.V. Viswanathan. The judgment was delivered by Justice J.B. Pardiwala.

This case has been cited by 1 subsequent judgment. The judgment references 4 case citations.

Summary

Civil appeals concerning GST assessment disputes involving HT Media and the Principal Commissioner of GST Delhi South. The Supreme Court set aside the Tribunal's impugned judgment and order.

What was the outcome of Ht Media Limited vs Principal Commissioner Delhi South ...?

Civil appeals concerning GST assessment disputes involving HT Media and the Principal Commissioner of GST Delhi South. The Supreme Court set aside the Tribunal's impugned judgment and order.

Statutes Cited

Chapter V of the Finance Act
s 65(105)
Finance Act
s 65(105)(k) s 65(40) s 65(41) s 65(68) s 73
Show cause notices were issued under the Finance Act, 1994

Cases Cited (4)

IN (4)
(1981) 2 SCC 528 (2024) 8 SCC 608 (2025) 5 SCC 601 2026 INSC 66

Cited By (1)

insc-2026-66
Ht Media Limited vs Principal Commissioner Delhi South ...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (insc-2026-66)