Deepak Goyal vs. The Commissioner, Csgt (Delhi East Commissionerate) & Anr.
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The Petitioner, Deepak Goyal, filed a contempt petition against the Commissioner, CGST (Delhi East Commissionerate) and another respondent. The contempt petition alleged deliberate non-compliance with this Court's directions dated 08.11.2024 in W.P.(C) No. 2138/2024. In the previous writ petition, the Respondents were directed to return an amount of Rs. 9,90,000/- that was seized by officials during a search concerning CGST evasion. The Respondents' counsel submitted a letter dated 24.02.2025, indicating that the Department had requested the Petitioner's bank details for the release of the seized amount. This letter also stated that intimation had been sent to the bank for releasing the amount in favour of the Petitioner.
Held
The Court noted that the Respondents' counsel had placed on record a letter dated 24.02.2025, which indicated that the Department had requested the Petitioner's bank details for the release of the Rs. 9,90,000/-. The letter further stated that intimation had been sent to the concerned bank for releasing the amount in favour of the Petitioner. Based on this submission and the documentary evidence presented, the Court found that the Respondents had taken steps towards compliance with the previous order. Consequently, the Court was satisfied that the contempt petition was resolved. The Court did not expressly leave any issue undecided.
Key Issues
1. Whether the Respondents have deliberately failed to comply with the directions of this Court dated 08.11.2024 in W.P.(C) No. 2138/2024, thereby constituting contempt of court? Petitioner's Contention: The Petitioner argued that the Respondents deliberately failed to comply with the Court's order to return Rs. 9,90,000/-, necessitating the initiation of contempt proceedings. Respondents' Contention: The Respondents, through their counsel, placed on record a letter dated 24.02.2025, indicating that the Department had requested the Petitioner's bank details for the release of the amount and had also informed the concerned bank for the release of the funds. This submission implies that steps were being taken to comply with the order, and therefore, contempt was not warranted.
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Cause title — parties, addresses and appearances
O R D E R %
2025
This hearing is being conducted through hybrid mode. CM APPL. 12366/2025 (For Exemption)
Allowed, subject to all just exceptions.
The application shall stand disposed of. CONT.CAS(C) 315/2025
The Petitioner is seeking initiation of the contempt proceedings against the Respondents for the deliberate non-compliance with the directions of this Court dated 08.11.2024 in W.P.(C) No. 2138/2024 whereby the Respondents had been directed to return the amount of Rs. 9,90,000/- that was seized by the officials at the time of search conducted at certain premises concerning evasion of of CGST.
Learned counsel appearing for the Respondents has placed on record a letter 24.02.2025, whereby the Department has requested him to provide the bank details for release of the amount of Rs. 9,90,000/-. 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 01:38:12
A copy of the same is placed on the record and the same be digited. A perusal thereof shows that the intimation has also been sent to the concerned bank for releasing the amount in question in favour of the petitioner.
The present contempt petition is disposed of as satisfied.
DHARMESH SHARMA, J. MARCH 03, 2025 Sp/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 01:38:12
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.