PATANJALI FOODS LIMITED v. ASSISTANT COMMISSIONER CGST NARELA DIVISION & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
PATANJALI FOODS LIMITED
v.
ASSISTANT COMMISSIONER CGST NARELA DIVISION & ORS.
W.P.(C) 5784/2025&CM APPL. 26378/2025 dated 11.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Demand – Insolvency proceedings – NCLT approved consortium plan – Company taken over as ‘going concern’ on ‘clean slate’ – Demands covering pre & post-plan periods – Petitioner relied on Supreme Court & High Court precedents on plan extinguishing prior claims – Held: Writ petition disposed – Order set aside – Fresh SCN for post-period permitted.
Represented By:
Counsel for the Petitioner: Anurag Bhatt, Lokesh Pathak, Ashwarya Sharma, Vaibhav Vijayvargiya, Adarsh Gupta, Kinjal Srivastava & Yash Shahi, Advs.
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