Jai Shree Paper Marketing vs. Additional Commissioner Adjudication Dggsti CGST Delhi North & Ors.

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W.P.(C)/5104/2025HC DelhiGSTCNR DLHC01022071202522 April 2025Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA1 pages

For Petitioner: Mr. Rupesh Kumar, Senior Advocate with Mr. Varun Chugh, Mr. Archit Gupta, Mr. Prashant Rawat, Mr. Alekshendra Sharma and Mr. Prashant Kumar Mishra, AdvocatesFor Respondent: Ms. Vaishali Gupta, Panel Counsel (Civil), GNCTD

AI SummaryDismissed

Facts

The petitioner, Jai Shree Paper Marketing, filed a writ petition before the Delhi High Court challenging an order or action passed by the Additional Commissioner Adjudication, DGGSTI, CGST Delhi North & Ors. The specific tax period(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is also not detailed. The matter was listed for hearing before a Division Bench of the High Court.

Held

The Court held that the petitioner was permitted to withdraw the present writ petition. The reasoning was based on the petitioner's prayer to avail the appellate remedies available under Section 107 of the Central Goods and Services Tax Act, 2017. The Court granted liberty to the petitioner to pursue these remedies. The operative direction was to dismiss the petition as withdrawn with liberty to pursue appellate remedies. No issues were expressly left undecided, as the petition was withdrawn by the petitioner.

Key Issues

1. Whether the petitioner is entitled to withdraw the present writ petition to avail appellate remedies under Section 107 of the Central Goods and Services Tax Act, 2017? The petitioner, through its senior counsel, argued that it wished to withdraw the petition to pursue the statutory appellate remedy available under Section 107 of the CGST Act, 2017. The respondents, represented by the panel counsel for GNCTD, did not record any specific arguments against the withdrawal.

Sections Cited

Section 107

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~261 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 5104/2025, CM APPLs. 23348/2025, 23349/2025 JAI SHREE PAPER MARKETING .....Petitioner Through: Mr. Rupesh Kumar, Senior Advocate with Mr. Varun Chugh, Mr. Archit Gupta, Mr. Prashant Rawat, Mr. Alekshendra Sharma and Mr. Prashant Kumar Mishra, Advocates. versus ADDITIONAL COMMISSIONER ADJUDICATION DGGSTI CGST DELHI NORTH & ORS. .....Respondents Through: Ms. Vaishali Gupta, Panel Counsel (Civil), GNCTD. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA

O R D E R % 22.04.2025

This hearing has been done through hybrid mode.

After some hearing, learned Sr. Counsel for the Petitioner prays for permission to withdraw the present petition in order to enable the Petitioner to avail the appellate remedies under Section 107 of the Central Goods and Service Tax Act, 2017. 3. The petition is dismissed as withdrawn with liberty, as prayed for. Pending applications, if any, are also disposed of. PRATHIBA M. SINGH, J. RAJNEESH KUMAR GUPTA, J. APRIL 22, 2025/PB/Ar. 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 19:26:27

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.