Sunil Gulati vs. Additional Commissioner CGST Delhi South Commissionerate & Anr.
Original PDF →Facts
The Petitioner, Sunil Gulati, filed a writ petition before the Delhi High Court. The present application, CM APPL. No. 24496/2025, was filed by the Petitioner seeking modification of a final order previously passed by the Court on April 9, 2025. The modification sought was to substitute the word 'appellate' with 'adjudicating' in paragraph 11 of the said order. The Petitioner's counsel had previously submitted that the Petitioner was willing to participate in proceedings if given an opportunity to appear before the adjudicating authority. The Respondents are the Additional Commissioner CGST Delhi South Commissionerate and another.
Held
The Court allowed the application for modification. It held that paragraph 11 of the order dated April 9, 2025, should be read with the word 'adjudicating' substituted for 'appellate'. This modification ensures that the Petitioner's willingness to participate in proceedings before the adjudicating authority is accurately recorded. The Court directed that paragraph 11 of the modified order shall now read: 'Ld. Counsel for the Petitioner further submits that the Petitioner is willing to participate in the proceedings if he can be given an opportunity to appear before the adjudicating authority.' The application was disposed of in these terms.
Key Issues
1. Whether the word 'appellate' in paragraph 11 of the Court's order dated April 9, 2025, should be substituted with 'adjudicating' to accurately reflect the Petitioner's willingness to participate in proceedings before the adjudicating authority. Petitioner's Argument: The Petitioner argued that the substitution was necessary to correctly reflect their submission and willingness to appear before the adjudicating authority, not an appellate authority. Revenue's Argument: The judgment does not record any specific argument from the Revenue on this modification application.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R % 25.04.2025
This hearing has been done through hybrid mode. CM APPL. No. 24497/2025
Allowed, subject to all just exceptions. Application is disposed of. CM APPL. No. 24496/2025 in W.P.(C) 4383/2025
This is an application filed by the Petitioner seeking modification of final order dated 9th April, 2025 passed by this Court.
In the present application, the Petitioner seeks modification to the extent that the word ‘appellate’ may be substituted with ‘adjudicating’ in paragraph no. 11 of the order dated 9th April, 2025. 5. Accordingly, paragraph 11 of the modified order shall now be read as under:
“11. Ld. Counsel for the Petitioner further submits that the Petitioner is willing to participate in the 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 19:33:28
proceedings if he can be given an opportunity to appear before the adjudicating authority.”
Accordingly, the present application stands disposed of in said terms. PRATHIBA M. SINGH, J. RAJNEESH KUMAR GUPTA, J. APRIL 25, 2025/SV/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 19:33:28
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.