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Commissioner CGST Delhi West vs. M/S P.P. Jewellers PVT. LTD.

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CEAC/14/2025HC DelhiGSTCNR DLHC01056293202517 September 2025Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR2 pages
For Petitioner: Mr. R. Ramachandran, SSC, Mr. Prateek Dhir, AdvFor Respondent: Mr. Jitendra Singh, Adv

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Cause title — parties, addresses and appearances
$~9 * IN THE HIGH COURT OF DELHI AT NEW DELHI + CEAC 14/2025, CM APPL. 49417/2025 COMMISSIONER CGST DELHI WEST .....Petitioner Through: Mr. R. Ramachandran, SSC, Mr. Prateek Dhir, Adv. versus M/S P.P. JEWELLERS PVT. LTD. .....Respondent Through: Mr. Jitendra Singh, Adv. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

17.09.

2025

1.

Mr. R. Ramchandran, learned senior counsel for petitioner has placed before us a communication received from the legal branch of CGST Delhi West, which reads as under : “Respected Sir, Please refer to the captioned subject. In this regard, it is to inform that the competent Authority has given concurrence to withdraw appeal from the Hon’ble High Court with liberty to file afresh depending upon the outcome of the ROM in the case of M/s P.P. Jewellers Pvt. Ltd. and Shri Pawan Gupta. This is for your kind information and necessary action.”

2.

He states, he has instruction to withdraw the appeal for the reason that application for Rectification of Mistake (ROM) concerning the impugned order herein, is pending consideration before the Tribunal. The appeal is dismissed as withdrawn. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 22/09/2025 at 12:31:15

3.

In view of the pendency of ROM, liberty shall be with the parties to seek such remedy as available in law after the decision of the Tribunal in ROM, if any cause exist thereafter. V. KAMESWAR RAO, J VINOD KUMAR, J SEPTEMBER 17, 2025 ss This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 22/09/2025 at 12:31:15

Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.