2026 (7) TMI 1521

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....the Petitioner challenges the communication dated 25.03.2025 issued by Respondent No. 3, whereby it has been opined that the diagnostic services rendered by the Petitioner are liable to Goods and Services Tax [hereinafter referred to as 'GST'] at the rate of 18%. The Petitioner also seeks a direction to the Authority for Advance Ruling constituted under Chapter XVII of the Central Goods and Services Tax Act, 2017 [hereinafter referred to as 'CGST Act'] to decide its applications dated 28.08.2025 and 09.09.2025, filed under Section 97 of the CGST Act. 2. Since common questions of fact and law arise for consideration in these Writ Petitions, they are being disposed of by this common order. 3. On 17.07.2026, this Bench was informed about....

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....3.2025 issued by Respondent No. 3 and its consequential effect. However, having regard to the subsequent developments noticed hereinabove, this Court is of the considered view that it is neither necessary nor appropriate to examine the aforesaid questions in exercise of its extraordinary writ jurisdiction at this stage. 7. Chapter XVII of the CGST Act provides a comprehensive statutory mechanism relating to advance rulings. Section 95 defines an "advance ruling" to mean a decision rendered by the Authority or the Appellate Authority on the questions specified in Section 97(2) in relation to the supply of goods or services undertaken or proposed to be undertaken by an applicant. Section 96 contemplates the constitution of the Authority fo....

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....ting to classification, applicability of exemption notifications and liability to pay tax under the GST regime. The Authority for Advance Ruling is a statutory forum possessing the requisite expertise to adjudicate such questions after considering the factual as well as legal aspects of the matter and after hearing all the concerned stakeholders. Ordinarily, therefore, where the legislature has created such a specialised forum and the aggrieved party has already invoked its jurisdiction, this Court would be slow in undertaking an adjudication upon the very same issues in exercise of its writ jurisdiction under Article 226 of the Constitution of India. 11. It deserves notice that the Petitioner has already invoked the aforesaid statutory ....

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.... upon the issues raised in the present Writ Petitions in exercise of its jurisdiction under Article 226 of the Constitution of India. The questions sought to be urged by the Petitioner fall within the jurisdiction of the Authority for Advance Ruling, which has already been approached by the Petitioner. 15. Learned counsel for the Petitioner has contended that the communication dated 25.03.2025 is wholly without jurisdiction and is not traceable to any provision of the CGST Act or the Delhi Goods and Services Tax Act, 2017. This Court, however, considers it inappropriate to examine the said contention at this stage, as any observation on the merits may have a bearing on the proceedings pending before the Authority for Advance Ruling. 1....