M/S PERFETTI VAN MELLE INDIA PVT LTD vs ADDITIONAL COMMISSIONER (ADJN.) CGST DELHI NORTH & ORS.

Judgment text excerpt

$~5 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 16th April, 2025 + W.P.(C) 2178/2025 & CM APPL. 10285/2025 M/S PERFETTI VAN MELLE INDIA PVT LTD .....Petitioner Through: Ms. Charanya Lakshmikumaran, Mr. Yogendra Aldak, Mr. Kunal Kapoor, Mr. Yatharth Tripathi, Advocates versus ADDITIONAL COMMISSIONER (ADJN.) CGST DELHI NORTH & ORS. .....Respondents Through: Mr. Shivam, Advocate for Mr. Jatin Singh, Advocate. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present writ petition filed by the Petitioner- M/s Perfetti Van Melle India Pvt. Ltd. under Article 226 of the Constitution of India, inter alia, assailing the impugned Order-in-Original bearing no. 35/ADC/D.N./BHAVAN MEENA/2024 dated 06th January, 2025 (incorrectly mentioned as 06th January, 2024) followed by the Form GST DRC-07 summary bearing reference no. ZD070125035322W dated 25th January, 2025. 3. The allegation in the present petition is in respect of the short payment of Goods and Service Tax (hereinafter, ‘GST’) qua products which are sold by the Petitioner. The question that arises in the present petition is as to Signature Not Verified Signed By:NAMITA W.P.(C) 2178/2025 Page 1 of 5 DHYANI Signing Date:17.04.2025 20:35:07 whether the products of the Petitioner are liable for GST at 12% or 18%. 4. The show cause notice (hereinafter, ‘SCN’) was issued on 04th August, 2024 to the Petitioner to show cause as to why demand should not be raised to the tune of Rs.10,86,92,372/- . 5. The reply to the said SCN was filed by the Petitioner in detail which was uploaded by the Petitioner on the portal on 02nd September, 2024 and the hard copy of the same was also served on 03rd September, 2024. 6. Ld. Counsel