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RAM PRAKASH CHAUHAN vs. COMMISSIONER OF DELHI
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Smriti Sinha
Satyam Thareja
Vasundhara Nagarath
Res. Counsel
Satyakam

Petitioner / Applicant

RAM PRAKASH CHAUHAN
Respondent COMMISSIONER OF DELHI
Court Delhi High Court
State

Delhi

Date Jan 19, 2023
Order No.

W.P.(C) 6924/2022

Citation

2023(1) TAXREPLY 6894
Original Order
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ORDER

VIBHU BAKHRU, J (Oral) 1. The petitioner has filed the present petition impugning an order dated 23.10.2020, whereby the petitioner’s goods were detained under Section 129(1) of the Goods & Services Tax Act, 2017 (hereafter ‘the Act’) as well as an order dated 23.10.2020 raising a demand of tax and penalty of a sum of ₹2,78,129/-. 2. The petitioner had appealed the said orders. However, the said appeal was dismissed by the Appellate Authority in terms of an order dated 31.12.2021. The petitioner also impugns the said appellate order. 3. The petitioner states that it carries on the business of trading in steel/iron bars as a sole proprietor of a concern named Shri Ram Enterprises. 4. The controversy, in the present case, relates to detention of a consignment of goods intercepted during their transportation. The petitioner states that it had purchased the said consignment of steel from M/s Mahendra Steels (GSTIN 07ABBFM3857D1ZE) and had sold it ....

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