$~52 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1978/2026 SWARNALATHA J & ANR. .....Petitioners Through: Ms. Shyel Trehan, Sr. Adv. with Mr.Rishabh Sharma, Ms. Ambica Sood, Mr. Rohan Poddar, Ms. Vidhi Jain, Mr. Rahul E & Ms. Karuvaki Mohanty, Advs. versus UNION OF OF INDIA & ANR. .....Respondents Through: Ms. Amartya Singh, Senior Panel Counsel for R-1. Mr.Piyush Beriwal with Ms. Ruchita Srivastava, Ms. Neha Kamboj, Mr.Dev Aaseri, Advs. for R-2. CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL O R D E R % 12.02.2026 1. Heard. 2. The counsel for the respondents has raised a preliminary objection to the territorial jurisdiction qua the right of the petitioner to question the levying of 5% GST on clinical diapers. 3. The contentions are, the clinical diapers are used by the persons with certain disabilities including medical disabilities or a medical disability. As such, a particular class of persons are in almost compulsive need of the same This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 16/02/2026 at 13:17:42 and in any case same cannot be termed as a luxury item. 4. Our attention is invited to the fact that the sanitary pads are exempted from the clutches of GST. 5. As such it is claimed that the respondents must consider and take decision as regards the representation preferred by the petitioners where the exemption to be granted to the aforesaid item from the clutches of GST. 6. As regards the issue of territorial jurisdiction is concerned, having regard to the issue canvassed in the present petition, we deem it appropriate not to go into the said issue and keep the said issue open to be considered at an appropriate stage of the proceedings. 7. However, we deem it appropriate to direct the respondents to consider and decide the representation dated 03rd September, 2025 preferred by the petitioner including that of the pleadings which are raised in the present petition and communicate its decision within a reasonable period of time which in our opinion preferably within a period of six months from today. 8. In view of above, the petition stands disposed of. 9. Liberty to approach afresh in case if the representation of the decision of the respondent is adverse to the interest of the petitioner or similarly placed persons. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J FEBRUARY 12, 2026/ab/ok This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 16/02/2026 at 13:17:42