M/S Health Care and Innovation v. Union of India & Anr.
Case brief
What is this about?
Delhi HC; W.P.(C) 16975/2025; Health Care and Innovation v. Union of India & Anr.; writ petition disposed; alternative statutory remedy direction; GST assessment challenge; order under Section 73 CGST Act, 2017 dated 28.02.2025; SCN dated 20.11.2025; replies to SCN 26.12.2024 and 23.02.2025; ineligible Input Tax Credit allegation; appellate remedy under Section 107 CGST Act, 2017; Article 226 writ; Sales Tax Officer Class II / AVATO, Ward 49 Zone 3 Delhi.
What did the court decide?
No relief on merits; petitioner directed to avail the alternative statutory appellate remedy under Section 107 of the CGST Act, 2017; writ petition disposed of along with all pending applications, if any. ¶15