DELHI SALES CORPORATION v. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
DELHI SALES CORPORATION
v.
THE PRINCIPAL COMMISSIONER OF CENTRAL TAX & ORS.
W.P.(C) 15646/2025 & CM APPL. 63996/2025 dated 18.11.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 74
Decision : In favour of assessee
Demand – Section 74 Proceedings – Petitioner paid entire tax & interest – Department sought penalty for dealing with fake firms – Court note voluntarily payment pre-SCN qualifies under Section 74(5) of CGST Act allowing tax, interest & 15% penalty to avoid notice distinguishes from Section 74(8) (post-SCN 25% penalty within 30 days) – Relegating to appellate remedy would unnecessarily delay the matter – Held: Writ petition allowed – Petitioner to deposit 15% penalty within 4 weeks – Order quashed.
Represented By:
Counsel for the Petitioner: M.A. Ansari, Tabbassum Firdause, Mohd. Saleem, Md. Imran Ahmad & Ahmad Ansari, Advs.
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