GST Penalty Proceedings Must End Once 15% Pre-SCN Penalty Paid: Delhi HC

Delhi Sales Corporation Vs Principal Commissioner of Central Tax & Ors. (Delhi High Court) The Delhi High Court heard the matter through hybrid mode in a writ petition filed under Article 226 challenging the Order-in-Original dated 21 January 2025 and the corresponding DRC-07 dated 23 February 2025, under which a demand of ₹1,32,467 was raised against the petitioner. The petitioner argued that the entire tax demand had already been paid in August 2022, well before issuance of the show-cause notice dated 7 June 2024. This payment was reflected in a letter dated 31 August 2022 and was also...