M/S. VALLABH TEXTILES vs ADDITIONAL COMMISSIONER CENTRAL TAX GST, DELHI EAST AND ORS

Judgment text excerpt

$~60 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 9th April, 2025 + W.P.(C) 4576/2025 M/S. VALLABH TEXTILES .....Petitioner Through: Mr. Vivek Sarin, Mr. Akash Gupta, Ms. Divyanshi Singh, Mr. Dhruv Dev Gupta & Mr. Satish C. Kaushik, Advocates. versus ADDITIONAL COMMISSIONER CENTRAL TAX GST, DELHI EAST AND ORS .....Respondents Through: Ms. Anushree Narain, Sr. Standing Counsel with Mr. Ankit Kumar, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 21170/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 4576/2025 & CM APPLs. 21169/2025 (for directions) 3. The present petition has been filed by the Petitioner - Vallabh Textiles under Article 226 of the Constitution of India inter alia seeking setting aside of the orders dated 20th January, 2025 and 29th January, 2025 and 1st February, 2025 as arbitrary and in violation of the provisions of the CGST Act, 2017 and Article 14, 19(1)(g), 265, 300A of the Constitution of India. 4. First of all, the present petition has been filed challenging the impugned order dated 29th January, 2025 by which the Adjudicating Authority has confirmed the GST liability of the Petitioner to the tune of Rs. 7,13,05,165/- Signature Not Verified Signed By:NAMITA W.P.(C) 4576/2025 Page 1 of 10 DHYANI Signing Date:15.04.2025 18:41:35 and has imposed an equivalent penalty. Penalties have also been imposed on Petitioner’s Directors. 5. At the outset, Mr. Sarin, ld. Counsel for the Petitioner submits that this is the second round of the litigation by the Petitioner. Earlier, this Show Cause Notice (hereinafter ‘SCN’) dated 29th May, 2024 from which the impugned demand order dated 29th