Hemogenomics Private Limited Vs Government of NCT of Delhi & Ors. (Delhi High Court)
The Delhi High Court disposed of the writ petitions filed by the petitioner challenging a communication dated 25.03.2025 issued by Respondent No. 3, which opined that the petitioner’s diagnostic services were liable to Goods and Services Tax (GST) at 18%. The petitioner also sought a direction to the Authority for Advance Ruling (AAR) constituted under Chapter XVII of the Central Goods and Services Tax Act, 2017 (CGST Act) to decide its applications dated 28.08.2025 and 09.09.2025 filed under Section 97 of the CGST Act.
The Court noted that common questions of fact and law arose in both writ petitions and disposed of them through a common order. Earlier, on 17.07.2026, the Court had been informed that the AAR could not function because of the absence of the requisite quorum due to the non-availability of a member. The Court had directed the Registry to seek instructions regarding the filling of the vacancy.
During the subsequent hearing, counsel appearing for the respondents submitted that the appointment order for the Member representing the Union Government to the AAR would be issued during the course of the day, thereby completing the requisite quorum.
