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HARYANA CITY GAS DISTRIBUTION LIMITED vs. COMMISSIONER OF CENTRAL EXCISE AND CENTRAL GOODS AND SERVICE TAX AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

SANJEEV PRAKASH SHARMA
JASJIT SINGH BEDI
Pet. Counsel
Rajesh Garg,
Rohan Mittal
S. K. Pandey
Res. Counsel
Suman Jain
Kiratbir Kaur

Petitioner / Applicant

HARYANA CITY GAS DISTRIBUTION LIMITED
Respondent COMMISSIONER OF CENTRAL EXCISE AND CENTRAL GOODS AND SERVICE TAX AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Dec 20, 2024
Order No.

CWP No. 14167 of 2024 (O&M)

Citation

2024(12) TAXREPLY 11908
Original Order
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ORDER

SANJEEV PRAKASH SHARMA, J. 1. The petitioner is a company registered under the Companies Act, 1956 and is a unit of SKN Group. It is authorized by the Petroleum and Natural Gas Regulatory Board and the State Government of Haryana which distribute CNG and PNG in Gurugram. It is duly registered under the provisions of the Central Excise Act, 1944 (for short, ‘the Excise Act’). The Superintendent has requisitioned records vide letter dated 08.02.2024 for the period April 2018 to March 2023. It was informed that audit would be conducted from 07.02.2024 to 14.02.2024. Another letter was issued on 14.02.2024 as a reminder. Again a letter was issued on 19.02.2024 by the Superintendent informing the petitioner company that during the audit conducted by the CAG, it was found that excise duty has not been deposited within time, therefore, interest and penalty are liable to be paid. On 16.04.2024, the Superintendent sent a letter directing the petitioner company to pay the inte....

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