BharatTaxGST

Sat Guru Kirpa Through Its Properietor Yashoda Nandan Sharma vs. Commissioner Of CGST East Delhi & Anr.

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W.P.(C)/3837/2025HC DelhiGSTCNR DLHC01016334202527 March 2025Bench: HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR2 pages
For Petitioner: Mr. M. A. Ansari & Ms. Tabbassum Firdause, AdvocatesFor Respondent: Ms. Anushree Narain, SSC with Mr. Ankit Kumar, Advocates
AI SummaryRemanded

Facts

The petitioner, Sat Guru Kirpa through its proprietor Yashoda Nandan Sharma, filed a writ petition before the Delhi High Court. The respondents were the Commissioner of CGST East Delhi and another authority. The specific tax period, the order or action under challenge, the authority that passed it, and the amount in dispute are not recorded in the judgment. The procedural history indicates that the petitioner sought permission to withdraw the writ petition.

Held

The Court granted the petitioner's request to withdraw the writ petition with liberty to challenge the impugned order in accordance with law. The Court directed that the time taken by the petitioner in filing the writ petition until its disposal should be considered while calculating the limitation period for any future proceedings. The Court explicitly stated that it had not made any observations on the merits of the case. The writ petition was disposed of as withdrawn.

Key Issues

1. Whether the petitioner should be granted permission to withdraw the writ petition with liberty to challenge the impugned order in accordance with law. The petitioner argued for withdrawal, seeking to pursue the matter through appropriate legal channels. The respondents' stance on this specific request is not recorded in the judgment. The court had to decide whether to grant the requested permission and liberty, considering the implications for the petitioner's future legal recourse.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
$~76 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3837/2025 & CM APPL. 17855/2025 SAT GURU KIRPA THROUGH ITS PROPERIETOR YASHODA NANDAN SHARMA .....Petitioner Through: Mr. M. A. Ansari & Ms. Tabbassum Firdause, Advocates versus COMMISSIONER OF CGST EAST DELHI & ANR......Respondents Through: Ms. Anushree Narain, SSC with Mr. Ankit Kumar, Advocates. CORAM: HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R %

27.03.

2025 CM APPL. 17856/2025 (Exemption)

Allowed, subject to all just exceptions. W.P.(C) 3837/2025 & CM APPL. 17855/2025

1.

Learned Counsel for the Petitioner seeks permission to withdraw the present writ petition with liberty to challenge the impugned order in accordance with law.

2.

Permission and liberty, as prayed for, is granted.

3.

Needless to state that the time taken by the Petitioner in filing the writ petition till the disposal of the writ petition should be taken into consideration while calculating limitation.

4.

The writ petition is disposed of as withdrawn along with pending 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 18:38:27

application(s), if any.

5.

It is made clear that this Court has not made any observation on the merits of the case.

SUBRAMONIUM PRASAD, J

HARISH VAIDYANATHAN SHANKAR, J MARCH 27, 2025 hsk

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 18:38:27

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.