M/S Exotic Packaging And Marketing Private Limited vs. Joint Commissioner CGST Faridabad And Ors.
Original PDF →Facts
The petitioner, M/s Exotic Packaging and Marketing Private Limited, filed a writ petition before the Delhi High Court challenging an order passed by the Joint Commissioner, CGST, Faridabad. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the filing of the writ petition before the Delhi High Court is not detailed, other than the fact that the impugned order was passed by an authority located in Faridabad.
Held
The Court held that it lacked territorial jurisdiction to entertain the writ petition. The reasoning was based on the fact that the impugned order was passed by the Joint Commissioner, CGST, Faridabad, which falls outside the territorial limits of the Delhi High Court. Consequently, the writ petition was dismissed. The Court granted liberty to the writ petitioner to institute proceedings before the appropriate High Court if they were so advised. The Court expressly kept open all rights and contentions of the respective sides, including the issue of maintainability of a writ challenge, to be urged in further proceedings.
Key Issues
1. Whether the Delhi High Court has territorial jurisdiction to entertain a writ petition challenging an order passed by the Joint Commissioner, CGST, Faridabad. The petitioner, through their counsel, argued for the maintainability of the writ petition before the Delhi High Court. The respondents, represented by the Senior Standing Counsel, contended that the Delhi High Court lacks territorial jurisdiction. The specific provisions of law or precedents relied upon by either side are not explicitly mentioned in the judgment.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2025 CM APPL. 13984/2025 (Ex.)
Allowed, subject to all just exceptions.
The application is disposed of. W.P.(C) 2944/2025 & CM APPL. 13983/2025 (Interim Relief)
We take note of the fact that the impugned order has been passed by the Joint Commissioner, CGST, Faridabad.
In view of the aforesaid, it is manifest that this Court would lack territorial juri iction.
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 22:28:39
The writ petition shall consequently stand dismissed, with liberty reserved to the writ petitioner to institute proceedings before the appropriate High Court, if so chosen and advised.
All rights and contentions of respective sides including the issue of maintainability of a writ challenge are kept open to be urged in further proceedings that may be instituted.
YASHWANT VARMA, J.
HARISH VAIDYANATHAN SHANKAR, J. MARCH 07, 2025/RW 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 22:28:39
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.