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M/S Health Care And Innovation vs. Union Of INDIA & Anr.

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W.P.(C)/16975/2025HC DelhiGSTCNR DLHC01087468202509 July 2026Bench: HON'BLE MR. JUSTICE SHAIL JAIN,HON'BLE MR. JUSTICE ANIL KSHETARPAL2 pages
For Petitioner: Mr. Pranay Jain, AdvFor Respondent: Mr. Ram Kumar, Mr. Sushil Kumar, Advs. Ms. Vaishali Gupta, Panel Counsel (Civil ) GNCTD, Adv

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Cause title — parties, addresses and appearances
$~4 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 16975/2025 M/S HEALTH CARE AND INNOVATION .....Petitioner Through: Mr. Pranay Jain, Adv. versus UNION OF INDIA & ANR. .....Respondents Through: Mr. Ram Kumar, Mr. Sushil Kumar, Advs. Ms. Vaishali Gupta, Panel Counsel (Civil ) GNCTD , Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R %

09.07.

2026

1.

Through the present Writ Petition filed under Article 226 of the Constitution of India, the Petitioner calls in question the correctness of the Order dated 28.02.2025 passed by Sales Tax Officer Class II / AVATO, Juri iction: Ward 49: Zone 3: Delhi, State/UT: Delhi (hereinafter ‘the Impugned Order’) under Section 73 of the CGST Act, 2017 after issuing the Show Cause Notice on 20.11.2025 (hereinafter ‘the SCN’).

2.

The Petitioner is alleged to have claimed the benefit of ineligible Input Tax Credit. Petitioner is also stated to have filed the reply to the SCN on 26.12.2024 and 23.02.2025. 3. Since, the Impugned Order was passed on 28.02.2025 after a SCN dated 20.11.2025, a statutory remedy of appeal under Section 107 of the CGST Act, 2017 is available against the Impugned Order.

4.

Hence, the Petitioner if so advised, may avail the alternative statutory remedy. 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 13/07/2026 at 15:47:50

5.

In view of the above, the present writ petition along with all pending applications, if any, stands disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 9, 2026 Pallavi/hp 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 13/07/2026 at 15:47:50

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.