ORTHO CLINICAL DIAGNOSTICS INDIA PVT LTD v. UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
ORTHO CLINICAL DIAGNOSTICS INDIA PVT LTD
v.
UNION OF INDIA & ORS.
W.P.(C) 15083/2025, CM APPL. 62049/2025 & CM APPL. 62050/2025 dated 26.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Demand – Interest & penalty – Petitioner manufacture and supply of reagents, consumables, and calibrators used in diagnostic testing, contends department erroneously treated all supplies as ‘mixed supply’ at 18% instead of recognizing certain supplies as ‘composite supply’ attracting lower rates of 5% or 12% – Petitioner submits reagents supplied along with laboratory instruments could potentially qualify as mixed supply – Court observed determination of whether supply constitutes a ‘composite supply’ or ‘mixed supply’ and corresponding rate of tax involves factual examination which falls within jurisdiction of Appellate authority under Section 107 of the CGST Act, 2017 – Held: Writ petition disposed – Petitioner to file appeal by 15.11.2025 with requisite pre-deposit – Personal hearing to be provided and reasoned order be passed.
Represented By:
Counsel for the Petitioner: V. Lakshmikumaran, Yogendra Aldak & Agrim Arora, Advs
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