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PERFETTI VAN MELLE INDIA PVT LTD vs. ADDITIONAL COMMISSIONER (ADJN.) CGST DELHI NORTH & OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Charanya Lakshmikumaran
Yogendra Aldak
Kunal Kapoor
Res. Counsel
Shivam
Jatin Singh

Petitioner / Applicant

PERFETTI VAN MELLE INDIA PVT LTD
Respondent ADDITIONAL COMMISSIONER (ADJN.) CGST DELHI NORTH & OTHERS
Court Delhi High Court
State

Delhi

Date Apr 16, 2025
Order No.

W. P. (C) 2178/2025 & CMAPPL. 10285/2025

Citation

2025(4) TAXREPLY 12987
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ORDER

PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present writ petition filed by the Petitioner-M/s Perfetti Van Melle India Pvt. Ltd. under Article 226 of the Constitution of India, inter alia, assailing the impugned Order-in-Original bearing no. 35/ADC/D.N./BHAVAN MEENA/2024 dated 06th January, 2025 (incorrectly mentioned as 06th January, 2024) followed by the Form GST DRC-07 summary bearing reference no. ZD070125035322W dated 25th January, 2025. 3. The allegation in the present petition is in respect of the short payment of Goods and Service Tax (hereinafter, ‘GST’) qua products which are sold by the Petitioner. The question that arises in the present petition is as to whether the products of the Petitioner are liable for GST at 12% or 18%. 4. The show cause notice (hereinafter, ‘SCN’) was issued on 04th August, 2024 to the Petitioner to show cause as to why demand should not be raised to the tune of Rs.....

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