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

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 4. This is the second wri