AdvertisementSKG Metal Trading Vs Commissioner Central Goods And Services Tax (Delhi High Court) The Delhi High Court considered a writ petition challenging Order-in-Original dated 10.12.2025 passed under Section 74 of the Central Goods and Services Tax Act, 2017 (CGST Act), read with the corresponding provisions of the Delhi Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017, whereby a penalty of Rs.2,39,30,100, equivalent to the input tax credit alleged to have been wrongly passed on, was confirmed against the petitioner. The Court noted that the impugned order was appea...