Delhi Sales Corporation Vs Principal Commissioner of Central Tax & Ors
Date: November 20, 2025
Subject Matter
Taxpayer's Pre-SCN Deposit Under Section 74(5) Upheld. Late Payment Of 15% Penalty Allowed to Quash OIO.
Summary
The petitioner challenged an Order-in-Original (OIO) dated January 21, 2025, and a subsequent demand notice (Form DRC-07) raising a total demand of ₹1,32,467/-. The demand arose from a long investigation concerning 79 fake, non-existent firms and the…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode. 2. The Petitioner has filed the present writ petition under Article 226 of the Constitution of India, inter alia , challenging the Order-in-Original dated 21st January, 2025 (hereinafter, ‘the impugned order’) passed by the Office of the Principal Commissioner of Central GST, Delhi North. T…