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PARAS PRODUCTS vs. COMMISSIONER CENTRAL GST, DELHI NORTH
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
HARISH VAIDYANATHAN SHANKAR
Pet. Counsel
D. S. Nagi
Res. Counsel
Ramachandran
Prateek Dhir
Aditya Singla

Petitioner / Applicant

PARAS PRODUCTS
Respondent COMMISSIONER CENTRAL GST, DELHI NORTH
Court Delhi High Court
State

Delhi

Date Mar 20, 2025
Order No.

W. P. (C) 6235/2023, W. P. (C) 6376/2023, W. P. (C) 6648/2023

Citation

2025(3) TAXREPLY 12747
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ORDER

JUDGMENT HARISH VAIDYANATHAN SHANKAR, J. 1. This batch of writ petitions seeks to assail the Orders-In-Original [OIO] dated 30.12.2022 [in W.P.(C) 6235/2023] and 02.03.2023 [in W.P.(C) 6376/2023 & W.P.(C) 6648/2023] (hereinafter referred to as “the impugned OsIO”) passed by the Respondents, whereby, inter alia, the Petitioners’ goods were confiscated under Rule 25 of the Central Excise Rules, 2002 (hereinafter referred to as “the Rules”) and penalty was imposed on the Petitioners for contravention of the provisions of the Rules. These petitions also seek the release of the Bank Guarantee furnished at the time of release of the seized goods. BRIEF FACTS: 2. On 29.04.2011, pursuant to receipt of information, the Anti-Evasion Wing of the Central Excise, Delhi-1, conducted searches and effected seizures under the Central Excise Act, 1944 (hereinafter “the Act”) from the premises of the Petitioner....

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