Namoshivai Apparels PVT. LTD. & Ors. vs. Union Of INDIA & Ors.
Original PDF →Facts
The Petitioners, Namashivai Apparels Pvt. Ltd. & Ors., filed a writ petition before the Delhi High Court challenging the Order-in-Original No. 30/SPP/ADC/CGST/DSC/2024-25 dated 24th January, 2025, passed by the Additional Commissioner (CGST). The revenue was represented by the Union of India and others. The specific tax period and the amount in dispute were not explicitly stated in the provided text. The procedural history involves the filing of the writ petition and a subsequent hearing before the High Court.
Held
The Court allowed the Petitioners to withdraw the writ petition with liberty to approach the appellate authority under Section 107 of the Central Goods and Services Tax Act, 2017. The Court directed that the appeal be filed within 30 days, along with the requisite pre-deposit as per Section 107 of the Act. The Court further held that if the appeal is filed within the stipulated 30 days, it shall not be dismissed on the grounds of limitation and shall be adjudicated on its merits. The writ petition was consequently dismissed as withdrawn. No specific issue was left undecided, as the court granted the requested relief.
Key Issues
1. Whether the Petitioners are entitled to withdraw the present writ petition with liberty to approach the appellate authority under Section 107 of the Central Goods and Services Tax Act, 2017? Petitioner's contention: The Petitioners, through their counsel, sought to withdraw the writ petition to pursue the statutory remedy of appeal before the appellate authority. Revenue's contention: The judgment does not record any specific contention from the revenue's side regarding the withdrawal of the petition or the liberty sought by the Petitioners. The revenue was represented by counsel, but their arguments on this specific point are not detailed.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2025
This hearing has been done through hybrid mode. CM APPL. 25662/2025 (for exemption)
Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 5630/2025 & CM APPL. 25661/2025 (for interim relief)
The present petition has been filed by the Petitioners under Article 226 of the Constitution of India challenging the Order-in-Original No. 30/SPP/ADC/CGST/DSC/2024-25 dated 24th January, 2025 passed against the Petitioners.
After some hearing, ld. Counsel for the Petitioners seeks to withdraw the present petition with liberty to approach the appellate authority under 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 01/07/2025 at 22:17:29
Section 107 of the Central Goods and Services Tax Act,2017. 5. Accordingly, let the appeal by the Petitioner be filed within 30 days along with the requisite pre-deposit in accordance with Section 107 of the Central Goods and Services Tax Act,2017. 6. If the appeal is filed within 30 days it shall not be dismissed on the ground of limitation and shall be adjudicated on merits.
The present petition is dismissed as withdrawn.
PRATHIBA M. SINGH, J
RAJNEESH KUMAR GUPTA, J APRIL 30, 2025 dj/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 01/07/2025 at 22:17:29
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.