M/S Seagull Maritime Agencies PVT. LTD. vs. Commissioner, CGST, Audit-Ii

W.P.(C)/3895/2019HC DelhiGSTCNR DLHC01018671201915 April 2019Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE PRATEEK JALAN1 pages

For Petitioner: Mr. P.K. Sahu, AdvocateFor Respondent: Ms. Sonu Bhatnagar, Sr. St. Counsel with Mr. Vaibhav Joshi, Ms. Anushree Narain and Ms. Venus Mehrotra, Advocates

AI SummaryRemanded

Held

The Court permitted the petitioner to withdraw the writ petition. It was held that if the petitioner approaches the CESTAT within four weeks from the date of the order, with compliance of the required conditions including pre-deposit, their appeal shall be heard on merits without being hindered by the delay. The Court's decision was based on the petitioner's request to pursue alternative remedies and the court's discretion to grant such liberty, while ensuring the appeal would be considered on its merits despite the delay. No other issues were decided, and the operative direction was to allow the withdrawal with specific conditions for the CESTAT appeal.

Facts

The petitioner, M/s Seagull Maritime Agencies Pvt. Ltd., filed a writ petition before the Delhi High Court challenging an order or action by the Commissioner, CGST, Audit-II. The specific tax period(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is also not detailed. The matter came up for hearing before the High Court.

Key Issues

1. Whether the petitioner should be permitted to withdraw the writ petition to pursue an appeal before the CESTAT, considering potential delay in filing the appeal. Petitioner's Contention: The petitioner sought liberty to withdraw the writ petition and approach the CESTAT in appeal. They requested that the court grant appropriate relief regarding any delay in filing the appeal. Respondent's Contention: The judgment does not record any specific contentions from the respondent (Commissioner, CGST, Audit-II).

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~60 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3895/2019 M/S SEAGULL MARITIME AGENCIES PVT. LTD. ..... Petitioner Through : Mr. P.K. Sahu, Advocate. versus COMMISSIONER, CGST, AUDIT-II ..... Respondent Through : Ms. Sonu Bhatnagar, Sr. St. Counsel with Mr. Vaibhav Joshi, Ms. Anushree Narain and Ms. Venus Mehrotra, Advocates. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE PRATEEK JALAN

O R D E R %

15.04.

2019 After some hearing, learned counsel for the petitioner sought liberty to withdraw the writ petition and approach the CESTAT in appeal. He requests, however, that since there might be some delay, the court may grant appropriate relief. In case, the petitioner approaches the CESTAT within four weeks, with compliance of the condition required including pre-deposit, the appeal shall be heard on merits unhindered by the delay. The writ petition is permitted to be dismissed as withdrawn but in terms of the above order.

S. RAVINDRA BHAT, J

PRATEEK JALAN, J APRIL 15, 2019/mk

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