LEVYING GST ON AUTO RICKSHAWS BOOKED THROUGH OLA, UBER IS NOT DISCRIMINATION BY GOVERNMENT HELD BY DELHI HIGH COURT The Delhi High Court on 13th April 2023 upheld government notifications levying Goods and Services Tax (GST) on auto rickshaws booked through app-based aggregators like Uber and Ola. A division bench of Delhi High Court held that the notifications under challenge do not result in discrimination since the classification of e-commerce operators was recognised by the statute. The court was dealing with a plea filed by Uber India challenging the notifications issued by the Central Government in November 2021. Uber stated that the government was not planning to impose any such tax on auto rides through offline modes like street hailing and, therefore, the notifications were in violation of Article 14 of the Constitution. It was stated that the government's directives fail to satisfy the test of reasonable classification and that no differentiation in tax treatment can be created between passenger transport services rendered by auto drivers facilitated through mobile platforms versus passenger transport services rendered by auto drivers offline. With a team of Commercial Law experts, Reddy & Reddy Law Firm has extensive experience and involvement in commercial disputes, including Insolvency Proceedings. We are regularly involved in representations before NCLT, NCLAT, DRT and other commercial tribunals in India.