HEAL HEALTH CONNECT SOLUTIONS PRIVATE LIMITED THROUGH ITS DIRECTOR MR DIVYA SRIVASTAVA v. THE COMMISSIONER DELHI GOODS AND SERVICES TAX & ORS.

📅 June 5, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Prathiba M. Singh, Justice & Shail Jain, Justice

HEAL HEALTH CONNECT SOLUTIONS PRIVATE LIMITED THROUGH ITS DIRECTOR MR DIVYA SRIVASTAVA

THE COMMISSIONER DELHI GOODS AND SERVICES TAX & ORS.

W.P.(C) 8206/2024 dated 19.08.2025

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 16 & 107

Notification/Circular : Notification no. 09/2023 – Central Tax dated 31.03.2023

Decision : In favour of assessee

Challenge to. Notification Nos. 9/2023-CT dated 31.03.2023 – ITC – Limitation under Section 16(4) – Effect of amendment by Section 16(5) – SCN raised demand for excess ITC and invalid ITC under Section 16(4) – ITC claim rejected for Feb-Mar 2019 returns filed in Oct 2019 as beyond due date under Section 16(4) – Petitioner relied on Section 16(5) CGST Act inserted by amendment extending time till 30.11.2021 for FYs 2017–18 to 2020-21 – Remedy of appeal available – Held: Petition disposed – Petitioner entitled to credit/refund of ITC, pre-deposit waived – Petitioner to approach Appellate Authority by 15.10.2025 – GST portal access to be restored within one week for documents/returns – 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: Rakesh Kumar & Parveen Kumar Gambhir, Advs

HEAL HEALTH CONNECT SOLUTIONS PRIVATE LIMITED THROUGH ITS DIRECTOR MR DIVYA SRIVASTAVA v. THE COMMISSIONER DELHI GOODS AND SERVICES TAX & ORS.

HEAL HEALTH CONNECT SOLUTIONS PRIVATE LIMITED THROUGH ITS DIRECTOR MR DIVYA SRIVASTAVA v. THE COMMISSIONER DELHI GOODS AND SERVICES TAX & ORS.

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