MS SHYAM INDUS POWER SOLUTIONS PVT LTD vs PRINCIPAL COMMISSIONER CGST DELHI NORTH

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 13.02.2025 Judgment pronounced on: 20.03.2025 W.P.(C) 17168/2024 & CM APPL. 72863/2024 (INTERIM RELIEF) MS SHYAM INDUS POWER SOLUTIONS PVT LTD ...Petitioner Through: Mr. Smit Goel, Mr. Abhishek Thukral & Ms. Aditi, Advs. versus PRINCIPAL COMMISSIONER CGST DELHI NORTH ...Respondent Through: Mr. Atul Tripathi, SSC. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR JUDGMENT HARISH VAIDYANATHAN SHANKAR, J. 1. The Petitioner herein impugns the Order dated 23.08.2024 passed by the Respondent imposing a service tax liability of Rs. 30,68,03,113/- along with interest and a penalty of Rs. 30,78,71,573/- on the Petitioner. This order dated 23.08.2024 emanates from the Demand-cum-Show Cause Notices1 dated 18.10.2013, 21.05.2014, 1 SCNs W.P.(C) 17168/2024 2. The Petitioner challenges the same on numerous grounds but for the present purposes, we propose to examine the same only on the touchstone of our Judgment in Vos Technologies India (P) Ltd. v. Director General3, the same having formed the vanguard of the attack on the SCNs. The learned counsel for the Petitioner would contend that: