PARAS PRODUCTS vs COMMISSIONER CENTRAL GST, DELHI NORTH

Judgment text excerpt

$~ * 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 Page 1 of 13 Signature Not Verified Digitally Signed By:HARVINDER KAUR BHATIA Signing Date:21.03.2025 16:46:33 HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR JUDGMENT HARISH VAIDYANATHAN SHANKAR, J. 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 Central Excise Rules, 2002 (hereinafter referred to as “the Rules”) and penalty was imposed on the Petitioners for contravention of the provisions of the Rules. These petitions also seek the release of the Bank Guarantee furnished at the time of release of the seized goods. BRIEF FACTS: 2. On 29.04.2011, pursuant to receipt of information, the Anti- Evasion Wing of the Central Excise, Delhi-1,