M/S Abs Mercantiles PVT LTD vs. Additional Commissioner, CGST South

Held

The Court granted the Petitioner's request to withdraw the Writ Petition. The Petitioner was given liberty to inform the tax authorities about the Supreme Court's order in the case of Union of India & Ors. vs. GMR Airport Infrastructure Ltd. The Court did not adjudicate on the substantive issues raised by the Petitioner regarding the deferral of proceedings by tax authorities. The decision to withdraw was based on the Petitioner's submission and request, not on a determination of the merits of the case or the legal questions presented.

Facts

The Petitioner, M/s ABS Mercantiles Pvt Ltd, filed a Writ Petition before the Delhi High Court. The Petitioner's counsel submitted that the tax authorities should not decide the matter until the Supreme Court finally adjudicates an issue, referencing an order dated 02.05.2025 in Special Leave to Appeal (C) No.5392/2025, Union of India & Ors. vs. GMR Airport Infrastructure Ltd. The Petitioner's counsel sought and was granted permission to withdraw the present Writ Petition. The liberty was granted to apprise the authorities of the Supreme Court's order in the GMR Airport Infrastructure Ltd. case.

Key Issues

1. Whether the tax authorities are obligated to defer adjudication of matters pending the Supreme Court's final decision in Union of India & Ors. vs. GMR Airport Infrastructure Ltd. (Special Leave to Appeal (C) No.5392/2025)? Petitioner's contention: The Petitioner argued that the tax authorities should not proceed with deciding the matter until the Supreme Court renders its final judgment in the referenced case, implying that the present case is likely to be governed by that decision. The Petitioner sought to withdraw the petition to inform the authorities of this Supreme Court order. Respondent's contention: No arguments were recorded from the Respondent (Additional Commissioner, CGST South) as none appeared.