WRIT TAX No. 1603 of 2024 at Allahabad

AFR HIGH COURT OF JUDICATURE AT ALLAHABAD Court No.40 Neutral Citation No. - 2025:AHC:92242-DB CORAM : HON’BLE SHEKHAR B. SARAF, J. HON’BLE VIPIN CHANDRA DIXIT, J. WRIT-TAX NO. 1603 OF 2024 M/S PATANJALI AYURVED LTD. v. UNION OF INDIA AND OTHERS For the Petitioner : Mr. Arvind P. Datar, learned Senior Advocate assisted by Mr. Ashwarya Sharma, Mr. Nishant Mishra, Mr. Devansh Srivastava, Mr. Kinjal Shrivastava, Ms. Vedika Nath and Mr. Yashonidhi Shukla, Advocates For the Respondents: Mr. N. Venkatraman, learned Additional Solicitor General of India assisted by Sri Parv Agarwal, Mr. N.C. Gupta and Mr. Gaurav Mahajan, Advocates Last heard on April 10, 2025 Pronounced on May 29, 2025 2 HON’BLE SHEKHAR B. SARAF, J. INDEX Serial Contents Page No. No. 1. RELIEF SOUGHT 3 2. FACTUAL BACKGROUND 3-10 3. CONTENTIONS OF THE PETITIONER 10-18 4. CONTENTIONS OF THE RESPONDENTS 18-25 5. ISSUES 25 6. RELEVANT PROVISIONS 25-34 7. ANALYSIS 34-71 MEANING OF ‘OFFENCE’ AND 35-45 ‘PENALTY’ INTERPRETATION OF STATUTES 45-51 PENALTY IN TAX DELINQUENCY CASES 51-61 DEALING WITH SUBMISSIONS OF THE 61-70 PETITIONER 8. CONCLUSION 70-71 3 Relief Sought 1. This is a writ petition under Article 226 of the Constitutio