Rajiv Chhatwal vs. Additional Commissioner, Anti-Evasion, CGST Delhi East And Anr.

W.P.(C)/1000/2025HC DelhiGSTCNR DLHC01002788202517 February 2025Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR1 pages

For Petitioner: Mr. Chinmaya Seth, Mr. A.K. Seth and Mr. Varun Phore, AdvsFor Respondent: Mr. Aditya Singla, SSC and Mr. Arya Suresh Nair, Adv. for R-1 and R-2

AI SummaryPartly Allowed

Facts

The petitioner, Rajiv Chhatwal, filed a writ petition before the Delhi High Court challenging an order or action passed by the Additional Commissioner, Anti-Evasion, CGST, Delhi East, and another respondent. The specific tax period(s) and the amount in dispute are not recorded in the provided text. The procedural history leading to this petition is also not detailed. The matter came before the High Court on February 17, 2025.

Held

The Court held that the writ petition could be withdrawn. The learned counsel for the writ petitioner prayed for and was accorded liberty to withdraw the instant writ petition. The condition attached to this withdrawal was that the rights of the petitioner to file afresh were reserved. This means the petitioner can initiate a new legal proceeding on the same matter in the future if they choose to do so. The Court did not delve into the merits of the original challenge or the specific GST provisions involved, as the petition was withdrawn at the outset. No specific amount in dispute or tax period was discussed or decided upon.

Key Issues

The primary issue before the Court was to decide on the continuation of the writ petition. The petitioner's counsel sought and was granted liberty to withdraw the writ petition. The Court had to consider whether to allow the withdrawal and under what conditions. The petitioner argued for the withdrawal of the petition. The respondents' arguments are not recorded in the provided text. The core question was whether the petitioner could withdraw the petition and if any rights should be preserved for future action.

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Cause title — parties, addresses and appearances

$~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1000/2025 & CM APPL. 4966/2025 (STAY) RAJIV CHHATWAL .....Petitioner Through: Mr. Chinmaya Seth, Mr. A.K. Seth and Mr. Varun Phore, Advs. versus ADDITIONAL COMMISSIONER, ANTI-EVASION, CGST DELHI EAST AND ANR. .....Respondents Through: Mr. Aditya Singla, SSC and Mr. Arya Suresh Nair, Adv. for R-1 and R-2. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R %

17.02.

2025

Mr. Seth, learned counsel for the writ petitioner, prays for and is accorded liberty to withdraw the instant writ petition subject to rights being reserved to petition afresh.

Ordered accordingly.

YASHWANT VARMA, J.

HARISH VAIDYANATHAN SHANKAR, J. FEBRUARY 17, 2025/nd 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 23:32:50

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