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DS CONFECTIONERY PRODUCTS LIMITED AND OTHER vs. UNION OF INDIA AND OTHERS
(Delhi High Court)

Hon'ble Judges:

MANMOHAN
NAVIN CHAWLA
Pet. Counsel
Vivek Kohli
Ashwani Sharma
Yeshi Rinchhen
Res. Counsel
Ravi Prakash
Varun Aggarwal
Shruti Shivkumar

Petitioner / Applicant

DS CONFECTIONERY PRODUCTS LIMITED AND OTHER
Respondent UNION OF INDIA AND OTHERS
Court Delhi High Court
State

Delhi

Date Dec 17, 2021
Order No.

W.P.(C) 13322/2021

Citation

2021(12) TAXREPLY 4926
Original Order
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ORDER

Present application has been filed seeking directions to stay the demand raised by the respondents vide letter dated 27th October, 2021. Petitioners-applicants also seek directions to the respondents restraining them from taking action pursuant to the impugned Circular dated 6th October, 2021 without following the due process of law. Learned senior counsel for the petitioners-applicants states that the Office of the Deputy/Assistant Commissioner of Central Tax CGST and Central Excise Division- III, vide letter dated 27th October, 2021, without following the due process of law, has directed petitioner no.1 to deposit tax at the rate of 18% on the petitioners’ product. He states that under duress and undue coercion, the petitioners were forced to deposit ₹ 1.36 crore by way of two challans, both dated 09th December, 2021. He contends that if the Department implements the impugned Circular before the next date of hearing, the very purpose of the present petitio....

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