PARAS PRODUCTS vs COMMISSIONER CENTRAL GST, DELHI NORTH

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 19.02.2025 Judgment pronounced on: 20.03.2025 W.P.(C) 6235/2023 PARAS PRODUCTS .....Petitioner Through: Mr. D. S. Nagi, Adv. versus COMMISSIONER CENTRAL GST, DELHI NORTH .....Respondent Through: Mr. Ramachandran, SSC with Mr. Prateek Dhir, Adv. W.P.(C) 6376/2023 SAI ENTERPRISES .....Petitioner Through: Mr. D. S. Nagi, Adv. versus COMMISSIONER CENTRAL GST, DELHI-WEST, N.D AND ANR .....Respondents Through: Mr. Aditya Singla, SSC with Ms. Arya Suresh and Mr. Siddharth Saxena, Advs. W.P.(C) 6648/2023 JAINA POLYMERS .....Petitioner Through: Mr. D. S. Nagi, Adv. versus COMMISSIONER CENTRAL GST, DELHI-WEST AND ANR .....Respondents Through: Mr. Aditya Singla, SSC with Ms. Arya Suresh and Mr. Siddharth Saxena, Advs. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA W.P.(C) 6235/2023, 6376/2023 & 6648/2023 1. This batch of writ petitions seeks to assail the Orders-In- Original1 dated 30.12.2022 [in W.P.(C) 6235/2023] and 02.03.2023 [in W.P.(C) 6376/2023 & W.P.(C) 6648/2023] (hereinafter referred to as “the impugned OsIO”) passed by the Respondents, whereby, inter alia, the Petitioners‟ goods were confiscated under Rule 25 of the Ce