2025 (10) TMI 377

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....or the Respondents Through: Mr Akash Verma, Sr. Standing Counsel, CBIC with Ms Aanchal Uppal and Ms. Dhairya Gupta, Advocate (9697980007) ORDER PER 1. This hearing has been done through hybrid mode. CM APPL. 62050/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 15083/2025, CM APPL. 62049/2025 3. The present petition challenges ....

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....ovisions of Delhi GST Act, 2017 and IGST Act, 2017; and (iii) I hereby impose a penalty of Rs. 39,82,52,601/- (Rupees Thirty Nine Crores Eighty Two Lacs Fifty Two Thousand Six Hundred one only) (IGST of Rs. 19,59,52,169/-, CGST & SGST of Rs. 10,11,50,216/- each) under Section 74 (9) read with Section 122 of the CGST Act, 2017 read with corresponding provisions of Delhi GST Act, 2017 and I....

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....se the same would constitute 'composite supply'. 6. The submission on behalf of the Petitioner is that there are two categories of supplies made by the Petitioner: i) Only reagents; ii) Reagents along with instruments. 7. The first category constitutes a substantial portion of the supplies and hence, they could not have been categorized as 'mixed supplies'. Even if the GST ....

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....ated to have been first filed on 4th April, 2025, but was returned under defects and has been refiled on 24th September, 2025. This in the opinion of this Court would be at best a delay in refiling. 11. The Petitioner is accordingly relegated to avail of the appellate remedy under Section 107 of the CGST Act and file the appeal by 15th November, 2025 along with the requisite pre-deposit. If the....