Patanjali Foods Limited Vs Assistant Commissioner CGST Narela Division & Ors
Date: December 11, 2025
Subject Matter
GST Demands Prior to Final Resolution Plan Approval are Extinguished on a Clean Slate
Summary
The Delhi High Court has allowed the petitioner's challenge, setting aside the order-in-original that raised GST demands for the period prior to the approval of its resolution plan. The Court held that demands for the period before September 4, 2019,…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner – Patanjali Foods Limited under Article 226 of the Constitution of India challenging the order-in original bearing no. 52/AC/NARELA/DN/2024 dated 21st January, 2025, along with the corrigendum dated 3rd February, 2025 (hereinafter referred…