Delhi HC Rejects Writ, Directs Taxpayer to Appeal GST Demand on ‘Mixed Supply’ Classification

Ortho Clinical Diagnostics India Pvt Ltd Vs Union of India & Ors. (Delhi High Court) The Issue and Impugned Order The writ petition filed by Ortho Clinical Diagnostics India Pvt Ltd before the Delhi High Court challenged an Order-in-Original dated January 7, 2025, which confirmed a substantial Goods and Services Tax (GST) demand and penalty. The confirmed demand amounted to ₹39,82,52,601/- (approx. ₹39.82 crores) along with applicable interest, and an equivalent penalty, imposed under Section 74(9) and Section 122 of the CGST Act, 2017. The petitioner is engaged in the manufacture an...