Rohit Gupta And Ors. vs. Mr. Pramod Kumar, Commissioner Of CGST, Delhi West

Facts

These are two contempt petitions, CONT.CAS(C) 90/2024 and CONT.CAS(C) 91/2024, filed before the Delhi High Court. The petitioners, Rohit Gupta and others, and Bhagwan Gupta and others respectively, are represented by Mr. Vineet Bhatia, Advocate. The respondent is Mr. Pramod Kumar, Commissioner of CGST, Delhi West, represented by Mr. Aditya Singla, SSC, and Mr. Ritwik Saha, Advocates. The petitions were listed for hearing on May 6, 2025. The counsel for the petitioners informed the Court that the amounts sought under these petitions have been released to them.

Held

The Court granted the petitioners leave to withdraw their contempt petitions. The Court also granted the petitioners liberty to seek their remedies in accordance with law, specifically noting their right to seek interest on account of the delayed refund. The reasoning for granting the withdrawal was based on the petitioner's submission that the amounts in dispute had been released. The Court disposed of both petitions. No specific provisions of the CGST Act or Rules were discussed in relation to the withdrawal or the liberty granted.

Key Issues

1. Whether the petitioners are entitled to withdraw their contempt petitions given that the amounts sought have been released? 2. Whether the petitioners are at liberty to seek interest on account of the delayed refund? The petitioners' counsel stated that the amounts sought under the petitions have been released and therefore sought leave to withdraw the petitions, with liberty to seek interest on account of delayed refund. The respondent's counsel did not record any specific arguments.