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KAMAL ENVIROTECH PVT. LTD. vs. COMMISSIONER OF GST AND ANOTHER
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
HARISH VAIDYANATHAN SHANKAR
Pet. Counsel
Abhas Mishra
Keane Sardinha
Sumit Saini
Res. Counsel
Anuj Aggarwal
Yash Upadhyay
Ishita Panday

Petitioner / Applicant

KAMAL ENVIROTECH PVT. LTD.
Respondent COMMISSIONER OF GST AND ANOTHER
Court Delhi High Court
State

Delhi

Date Jan 17, 2025
Order No.

W. P. (C) 12142/2022, W. P. (C) 12402/2022

Citation

2025(1) TAXREPLY 12235
Original Order
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ORDER

JUDGMENT YASHWANT VARMA, J. 1. The writ petitioners have approached this Court aggrieved by the demands raised by the respondents in purported application of the provisions enshrined in Section 129 of the Central Goods & Services Tax Act, 2017 [Act] and which have subsequently come to be affirmed by the appellate authorities. The Order-in-Original which is impugned by Kamal Envirotech Pvt. Ltd. [Kamal Envirotech] is dated 26 September 2020 and which ultimately came to be affirmed by the appellate authority in terms of its decision rendered on 15 January 2022. In the matter of M/s Zeon Life Sciences Ltd. [Zeon Life Sciences], a demand originally came to be created against that writ petitioner by an order dated 12 January 2021, and which too was upheld by the appellate authority by its order of 15 February 2022. The demands themselves emanate from an allegation levelled against the writ petitioners of goods having been transported under an incomple....

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