FRIENDS MEDICOS v. UNION OF INDIA & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
FRIENDS MEDICOS
v.
UNION OF INDIA & ANR.
W.P.(C) 19591/2025, CM APPL. 81896/2025 & CM APPL. 81897/2025 dated 23.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Notification/Circular : Notification No. 9/2023 – Central Tax dated 31.03.2023 & Notification No. 56/2023 – Central Tax dated 28.12.2023
Decision : In favour of assessee
Duplication of demand – Challenge to Notification no.56/2023-CT dated 28.12.2023, 9/2023-CT dated 31.03.2023 – Non-consideration of reply – Reply emailed & uploaded on portal – Rectification application dismissed without considering reply – Held: Writ petition disposed – Order set aside – Petitioner to file reply by 31.01.2026 – Personal hearing notice to sent on mobile and e-mail address – Challenge to notification shall be subject to outcome of decision of Supreme Court as same is pending before Supreme court.
Represented By:
Counsel for the Petitioner: Ramashish & Rishabh Jain, Advs.
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