M/S Glco Expoventure Legal Name Naresh Chand Gupta vs. Union Of INDIA And Ors.

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W.P.(C)/2102/2025HC DelhiGSTCNR DLHC01007897202518 March 2025Bench: HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR,HON'BLE MR. JUSTICE YASHWANT VARMA2 pages

For Petitioner: Mr. Vineet Bhatia, Ms. Aamnaya Jagannath Mishra, Mr. Keshav Garg and Mr. Abhinav Sharde, AdvsFor Respondent: Ms. Arushi Singh, SPC with Ms. Manviya Arun, Adv. for R-1. Mr. R. Ramachandran, SSC with Mr. Prateek Dhir, Adv

AI SummaryDismissed

Facts

The petitioner, M/s GLCO Expoventure (Legal Name: Naresh Chand Gupta), filed a writ petition before the Delhi High Court challenging an action or order by the Central Goods and Services Tax (CGST) authorities. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history indicates that notice was issued, and the respondents, the CGST authorities, were requested to appear. The matter came up for hearing on March 18, 2025.

Held

The Court noted that the CGST authorities, represented by their counsel, informed the Court that the petitioner's prayer for refund had been examined and granted by an order dated March 12, 2025. In light of this submission, the Court found that no further issues remained to be adjudicated in the present writ petition. The Court's reasoning was based on the acknowledgment by the revenue that the relief sought by the petitioner had already been provided. The ratio decidendi is that once the revenue confirms compliance with a petitioner's prayer for refund, the writ petition becomes infructuous. The operative direction was to dispose of the writ petition.

Key Issues

1. Whether the CGST authorities have examined and granted the petitioner's prayer for refund. The petitioner approached the High Court by way of a writ petition. The respondents are the Union of India and CGST authorities. The CGST authorities, through their counsel, stated that the petitioner's prayer for refund has already been examined and granted in terms of an order passed on March 12, 2025. No specific arguments from the petitioner's side are recorded beyond the filing of the writ petition seeking relief. The respondents' contention is based on the subsequent action taken by the authorities.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~8 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2102/2025 M/S GLCO EXPOVENTURE LEGAL NAME NARESH CHAND GUPTA .....Petitioner Through: Mr. Vineet Bhatia, Ms. Aamnaya Jagannath Mishra, Mr. Keshav Garg and Mr. Abhinav Sharde, Advs. versus UNION OF INDIA AND ORS. .....Respondents Through: Ms. Arushi Singh, SPC with Ms. Manviya Arun, Adv. for R-1. Mr. R. Ramachandran, SSC with Mr. Prateek Dhir, Adv. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R %

18.03.

2025

We had on the last occasion and since none had appeared on behalf of the respondents requested Ms. Gupta to accept notice. However, we are informed that the contested respondents are the Central Goods and Services Tax [“CGST”] authorities.

Mr. Ramachandran learned counsel who represents the CGST authorities, on instruction states that the prayer for refund has already been examined and granted in terms of the order passed on 12 March 2025. 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 23:14:43

In view of the aforesaid and since nothing further would survive, we dispose of the instant writ petition.

YASHWANT VARMA, J.

HARISH VAIDYANATHAN SHANKAR, J. MARCH 18, 2025/DR 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 23:14:43

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.