STANDARD CARTONS PVT LTD vs OFFICE OF THE COMMISSIONER CENTRAL TAX DELHI WEST AND ORS

Judgment text excerpt

$~50 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 26th May, 2025 + W.P.(C) 7186/2025 & CM APPL. 32365/2025 & CM APPL. 32366/2025 STANDARD CARTONS PVT LTD .....Petitioner Through: Ms. Shivani Sethi, Adv. versus OFFICE OF THE COMMISSIONER CENTRAL TAX DELHI WEST AND ORS .....Respondents Through: Mr Shlok Chandra, Sr Standing Counsel with Mr. Ujjwal Jain, Mr. Dhanunjay, Advs. for R-1&2. Mr. Ruchesh Sinha, SSC. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 32366/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 7186/2025 & CM APPL. 32365/2025 3. The present petition has been filed under Articles 226 and 227 of the Constitution of India challenging the impugned order dated 31st January, 2025 (hereinafter, ‘impugned order’) whereby a penalty has been imposed upon the Petitioner in the following terms: “xii. a) I impose penalty of Rs.1,03,80,024/- upon M/s Standard Cartons Pvt Ltd (GSTIN07AAECS1153P1Z3), B-101, Okhla Industrial Area, Phase-1, South Delhi, Delhi- 110020 under Section 122(1)(vii) along with Signature Not Verified Digitally Signed W.P.(C) 7186/2025 Page 1 of 7 By:KESHAV Signing Date:28.05.2025 12:21:33 Section 122(2)(b) of the CGST Act, 2017 read with the corresponding provisions of the SGST Act, 2017 and Section 20 of the IGST Act, 2017 for receiving invoices or bills without actual supply of goods or services from the firms of Late Mrs. Aaurti Kapoor in violation of the provisions of this Act or Rules made thereunder. b) I impose penalty of Rs.1,03,80,024/- each upon Shri Vinod Pahwa and Shri Deepak Pahwa under Section 122(I)(vii) along with Section 122(2)(b) of the CGST Act, 2017 read with the