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

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 4