LAXMI HARI COLLECTION - THROUGH ITS PROPRIETOR SH. MAHESH KUMAR SHARMA vs THE ADDITIONAL COMMISSIONER DELHI - WEST, CENTRAL GOODS AND SERVICES TAX DEPARTMENT & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 29th July, 2025 W.P.(C) 11092/2025& CM APPL. 45640/2025 LAXMI HARI COLLECTION - THROUGH ITS PROPRIETOR SH. MAHESH KUMAR SHARMA .....Petitioner Through: Dr. Sudhir Sangal, Adv. versus THE ADDITIONAL COMMISSIONER DELHI - WEST, CENTRAL GOODS AND SERVICES TAX DEPARTMENT & ANR. .....Respondents Through: Ms. Monica Benjamin, SSC with Ms. Nancy Jain, Adv. Ms. Vaishali Gupta, Advs. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed on behalf of the Petitioner - Laxmi Hari Collection under Article 226 of the Constitution of India, inter alia, assailing the Order-in-Original dated 30th January, 2025 (hereinafter, the ‘impugned order’) passed by the Office of the Commissioner, Central Tax (Delhi West). 3. Vide the impugned order, penalty has been imposed on the Petitioner in the following terms: “36. I impose penalty of Rs.1,45,38,901 (IGST Rs.8,53,307/- + CGST Rs.68,42,797/- + SGST Rs.68,42,797/-) (Rupees one Crore Forty Five Lakh Thirty Eight Thousand Nine Hundred & One only), on W.P.(C) 11092/2025 4. It is stated t