BharatTaxGST

M/S Global Health Strategies Emerging Economies Private Limited vs. Assistant Commissioner, CGST, Delhi South Commissionerate & Ors.

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W.P.(C)/12273/2025HC DelhiGSTCNR DLHC01057209202516 February 2026Bench: HON'BLE MR. JUSTICE AJAY DIGPAUL,HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE2 pages
For Petitioner: Mr. Yogendra Aldak, Mr. Kunal Kapoor, Mr. Yatharth Tripathi and Mr. Biswajeet Mishra, Advs. (Through VC)For Respondent: Mr. R. Ramachandran, SSC for R-1 Ms. Vaishali Gupta, Panel Counsel with Mr. Kartik Sharma, Adv

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Cause title — parties, addresses and appearances
$~17 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 12273/2025 M/S GLOBAL HEALTH STRATEGIES EMERGING ECONOMIES PRIVATE LIMITED .....Petitioner Through: Mr. Yogendra Aldak, Mr. Kunal Kapoor, Mr. Yatharth Tripathi and Mr. Biswajeet Mishra, Advs. (Through VC) versus ASSISTANT COMMISSIONER, CGST, DELHI SOUTH COMMISSIONERATE & ORS. .....Respondents Through: Mr. R. Ramachandran, SSC for R-1 Ms. Vaishali Gupta, Panel Counsel with Mr. Kartik Sharma, Adv. CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL

O R D E R %

16.02.

2026

1.

There is no dispute/quarrel on the issue of the petitioner being paid the refund amount by the State GST, however, the interest component is yet to decided.

2.

We direct the respondent to decide the same within a period of four weeks from today, if so required by hearing the petitioner, and pass a reasoned order thereof.

3.

The petitioner is directed to appear before the authority on 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 18/02/2026 at 12:51:13

23rd February, 2026. 4. In case if the order is adverse to the interest of the petitioner, liberty is granted to the petitioner to approach this Court.

5.

In view of above terms, the petition along with pending applications, if any, stands disposed of. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J FEBRUARY 16, 2026 gs/sg 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 18/02/2026 at 12:51:13

Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.