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5. Accordingly, tax demand on goods cleared clandestinely has been confirmed in the following terms and penalty has also been imposed:

"(i) I confirm the demand of TAX OF CGST of Rs.44,36,218/- & SGST of Rs.44,36,218/- on goods cleared clandestinely and order to recover the same from them under proviso to Section 74(1) along with interest payable thereon under Section 50 of the CGST Act, 2017 read with relevant provisions of the IGST Act, 2017, the Delhi State GST Act, 2017 & Section 11 of the GST (Compensation to States Act).
(ii) Further, I impose penalty equivalent to the tax specified in (i) above upon them under Section 74 and Section 122 (1) of the CGST Act, 2017 read with relevant provisions of the IGST Act, 2017, the Delhi SGST Act, 2017 & Section 11 of the GST This is a digitally signed order.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/11/2025 at 22:57:07 (Compensation to States Act).

(iii) Further, I impose penalty upon Sh. Vinod Kumar Goyal, Authorized Representative of VMG Foods Pvt. Ltd under Section 74, 122(1) and 122(3) of the CGST/SGST Act, 2017 read with relevant provisions of the IGST Act, 2017, the Delhi SGST Act, 2017 & Section 11 of the GST (Compensation to States Act) 2017."