HC Orders Decision on GST Exemption for Clinical Diapers

Case Details: Swarnalatha J vs. Union of of India [2026] 184 taxmann.com 614 (Delhi)

Judiciary and Counsel Details

• Nitin Wasudeo Sambre & Ajay Digpaul, JJ.
• Ms Shyel Trehan, Sr. Adv., Rishabh Sharma, Rohan Poddar, Ms Vidhi Jain, Ms Ambica Sood, Rahul E., & Ms Karuvaki Mohanty, Advs. for the Petitioner.
• Piyush Beriwal, Ms Ruchita Srivastava, Ms Neha Kamboj, Dev Aaseri, Advs. & Ms Amartya Singh, Senior Panel Counsel for the Respondent.

Facts of the Case

The petitioner challenged the levy of 5% GST on clinical diapers and relied upon a representation filed before the authorities seeking exemption under Section 11 of the CGST Act and the Delhi GST Act. The said representation remained pending without any decision. The petitioner contended that clinical diapers were eligible for exemption and sought a direction for expeditious disposal of the pending representation. The Department of Revenue raised a preliminary objection regarding territorial jurisdiction. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that, without entering into the merits of the case or adjudicating the objection on territorial jurisdiction, the issue of jurisdiction was to be kept open for consideration at an appropriate stage. It directed the authorities to consider and decide the petitioner’s representation for exemption under Section 11 of the CGST Act and the Delhi GST Act, including all pleas raised, within a reasonable period, preferably within six months. The Court further held that the decision must be duly communicated to the petitioner. Accordingly, the writ petition was disposed of with liberty to the petitioner to approach again in case of an adverse decision.