Court :
Delhi High Court
Brief :
The Hon'ble Delhi High Court in the case of M/s. Escorts Heart Institute and Research Centre Limited v. Additional Commissioner, CGST Audit-1 & Ors. [] held that where a notice under Section 76 of the CGST Act alleges that GST collected on medicines, consumables and devices billed at MRP to in-patients has not been paid to the Government, and raises important questions on taxability of such supplies when bundled with exempt health services, adjudication proceedings may continue with full opportunity of hearing and examination of invoices and procurement/tax details; however, any final order shall not be given effect to during the pendency of the writ petition.
Citation :
W.P.(C) 19355/2025, order dated December 19, 2025
Subscribe to CCI PRO for unlimited access
Already a PRO member? Login here for an ad-free experience.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
V.K. Ranjan & Co(Chartered Accountants)
New Delhi
B.Com
View Details
YOGESH KAPOOR AND ASSOCIATES
New Delhi
B.Com
View Details
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
View Details
CAclubindia
