The British Motor Car Company (1934) PVT LTD Through Rajinder Kapoor A R vs. Assistant Commissioner, Office Of The Assistant Commissioner, CGST & Anr.

Held

The Court noted the submission made by the learned counsel for the Petitioner that the Respondent has complied with the order dated 27.05.2021 and that the Petitioner is satisfied with the said compliance. Based on this statement, the Court took the Petitioner's counsel's submission on record. Consequently, the Court found no further grounds to proceed with the contempt petition. The ratio decidendi is that once a petitioner expresses satisfaction with the compliance of a previous court order, a contempt petition filed for non-compliance will be disposed of as satisfied. The operative direction was to dispose of the present petition.

Facts

The petitioner, The British Motor Car Company (1934) Pvt Ltd, through its representative Rajinder Kapoor, filed a contempt petition (CONT.CAS(C) 62/2022) before the Delhi High Court. The petition was directed against the Assistant Commissioner, CGST, and another respondent. The petitioner alleged non-compliance with a previous order passed by the Court on 27.05.2021. The contempt petition was filed to seek enforcement of that prior order. The tax period(s) and the specific order or action under challenge in the original proceeding are not detailed in this order. The amount in dispute is also not recorded.

Key Issues

1. Whether the Respondent has complied with the order dated 27.05.2021 passed by this Court, as required by law? (Question of fact and law) The Petitioner's counsel stated that the Respondent has complied with the order dated 27.05.2021 and that the Petitioner is satisfied with the compliance. The Respondent's counsel appeared and did not contest this statement. No specific arguments were recorded for either side beyond the petitioner's counsel's submission regarding compliance.