Department For Promotion Of Industry And Internal Trade, New Delhi, Delhi

Employees State Insurance Corporation, Bihta, Bihar

Communication to taxpayers through eOffice - requirement of Document Identification Number (DIN)

GUIDELINES FOR ARREST AND BAIL IN RELATION TO OFFENCES PUNISHABLE UNDER THE CGST ACT, 2017

Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of the CGST Act, 2017

Instructions for processing of applications for GST registration

Grievance Redressal Mechanism for processing of application for GST registration

Timely production of records/information for audit

The present petition has been filed by the Petitioner under Article 226 and 227 of the Constitution of India, inter alia, challenging the impugned Order-in-Appeal dated 30th June, 2025 passed by Joint Commissioner, CGST Appeals-II, Delhi (hereinafter, ‘impugned Order-in-Appeal’).

The Court made the following order: (per Hon’ble Sri Justice T.C.D.Sekhar) The petitioner is a registered dealer under GST Act, 2017, aggrieved by the adjudication order dated 29.03.2023 passed by the 1 st respondent levying penalty under Section 122(1)(ii) of the GST Act, 2017, for the period from July 2017 to December 2021 and the appeal order dated 10.12.2024 passed by the 3rd respondent confirming the adjudication order, the present writ petition is filed.

Mr. Tanoy Chakraborty Mr. Saptak Sanyal, Mr. Shiv Shankar Banerjee Ms. Aishwarya Rajyashree for the Respondent.

Heard learned advocate Mr. Uchit N. Sheth for the petitioner and learned Assistant Government Pleader Ms. Shrunjal Shah for the respondents.