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Delhi High Court - Orders

Kamal Envirotech Pvt. Ltd vs Commissioner Of Gst And Anr on 22 August, 2022

Author: Rajiv Shakdher

Bench: Rajiv Shakdher

                           $~37
                           *    IN THE HIGH COURT OF DELHI AT NEW DELHI
                           +       W.P.(C) 12142/2022
                                   KAMAL ENVIROTECH PVT. LTD             ......Petitioner
                                                Through: Mr Abhas Mishra with Mr Shyam
                                                versus
                                   COMMISSIONER OF GST AND ANR           ......Respondents
                                                Through:
                                   CORAM:
                                   HON'BLE MR JUSTICE RAJIV SHAKDHER
                                   HON'BLE MS JUSTICE TARA VITASTA GANJU
                                                ORDER

% 22.08.2022 [Physical Court hearing/ Hybrid hearing (as per request)] CM APPL.36276/2022

1. Allowed, subject to the petitioner filing legible copies of annexures, at least three days before the next date of hearing W.P (C) 12142/2022

2. It is the petitioner's case, that the customs duty and IGST have already been paid. The petitioner avers, that E-way bill Part-B was not generated, which has resulted in the levy of tax and penalty.

3. The record shows, that as per the order dated 26.09.2020, the tax levied on the petitioner is quantified at Rs. 19,80,000/-. Besides this, penalty of the like amount i.e., Rs. 19,80,000/- has also been imposed. 3.1 This order was sustained by the impugned order dated 15.01.2022 passed by the Office of Appellate Authority, (Delhi GST).

4. The petitioner has been asked to pay CGST, SGST and penalty.

5. Issue notice to the respondents via all permissible modes, including e- mail.

W.P.(C) 12142/2022 1/2 Signature Not Verified Digitally Signed By:ATUL JAIN Signing Date:26.08.2022 19:02:38

6. In addition, liberty is granted to the petitioner to serve the standing counsel for the respondents as well.

7. List the matter on 08.02.2023.

RAJIV SHAKDHER, J TARA VITASTA GANJU, J AUGUST 22, 2022/pmc Click here to check corrigendum, if any W.P.(C) 12142/2022 2/2 Signature Not Verified Digitally Signed By:ATUL JAIN Signing Date:26.08.2022 19:02:38