KAMAL ENVIROTECH PVT. LTD vs COMMISSIONER OF GST AND ANR

Judgment text excerpt

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09 January, 2025 Judgment pronounced on 17 January, 2025 + W.P.(C) 12142/2022 KAMAL ENVIROTECH PVT. LTD .....Petitioner Through: Mr. Abhas Mishra, Advocate. versus COMMISSIONER OF GST AND ANR ....Respondents Through: Mr. Anuj Aggarwal, ASC, GNCTD with Mr. Yash Upadhyay and Ms. Ishita Panday, Advocates for R-1 and R-2. + W.P.(C) 12402/2022 M/S ZEON LIFE SCIENCES LTD .....Petitioner Through: Mr. Keane Sardinha and Mr. Sumit Saini, Advocates. versus CHIEF SECRETARY,GOVERNMENT OF DELHI & ORS. .....Respondents Through: Mr. Rajeev Aggarwal, ASC with Mr. Shubham Goel and Mr. Mayank Kamra, Advocates for R-1 to R-5. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR JUDGMENT YASHWANT VARMA, J. 1. The writ petitioners have approached this Court aggrieved by the demands raised by the respondents in purported application of the provisions enshrined in Section 129 of the Central Goods & Services Signature Not Verified Digitally Signed W.P.(C) 12142/2022 & 12402/2022 Page 1 of 40 By:KAMLESH KUMAR Signing Date:17.01.2025 14:27:37 Tax Act, 20171 and which have subsequently come to be affirmed by the appellate authorities. The Order-in-Original which is impugned by Kamal Envirotech Pvt. Ltd.2 is dated 26 September 2020 and which ultimately came to be affirmed by the appellate authority in terms of its decision rendered on 15 January 2022. In the matter of M/s Zeon Life Sciences Ltd.3, a demand originally came to be created against that writ petitioner by an order dated 12 January 2021, and which too was upheld by the appellate authority by its order of 15 February 2022. The demands themselves emanate from an allegation levelled against the writ petitioners of goods having been transp