M/S Shri Ganesh Granites & Anr. vs. K M Guru Rajesh, Deputy Commissioner Of Customs, IGST-Refund, Icd, Bangalore & Ors.

CONT.CAS(C)/917/2021HC DelhiGSTCNR DLHC01038023202118 November 2022Bench: HON'BLE MR. JUSTICE SACHIN DATTA3 pages
For Petitioner: Mr. Samar Bansal and Ms. Sakshi Singhal, AdvsFor Respondent: Mr. Harpreet Singh, Sr. SC along with Mr. Jatin Kumar Gaur, Adv
AI SummaryDismissed

Held

The Court noted the respondents' submission that they would withdraw their appeals against the IGST refund orders and consequential show cause notices. The Court accepted this submission and disposed of the petitions.

Facts

The petitioners alleged wilful disobedience of a previous High Court order directing IGST refund. The respondents filed appeals against the refund orders despite the prior judgment, and later filed an SLP which was dismissed by the Supreme Court.

Key Issues

Whether the respondents wilfully disobeyed the court's order by filing appeals against a refund granted in compliance with the court's directions, and whether the Supreme Court's dismissal of the SLP resolves the contempt proceedings.

Sections Cited

Not Applicable

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
$~29 and 30 * IN THE HIGH COURT OF DELHI AT NEW DELHI + CONT.CAS(C) 917/2021 and CM APPL.44139/2021 (Stay) (29) M/S SHRI GANESH GRANITES & ANR. ..... Petitioners Through: Mr. Samar Bansal and Ms. Sakshi Singhal, Advs. versus K M GURU RAJESH, DEPUTY COMMISSIONER OF CUSTOMS, IGST-REFUND, ICD, BANGALORE & ORS. ..... Respondents Through: Mr. Harpreet Singh, Sr. SC along with Mr. Jatin Kumar Gaur, Adv. + CONT.CAS(C) 216/2022 and CM APPL.9863/2022 (Stay) (30) M/S NICE EXPORTS INC ..... Petitioner Through: Mr. Samar Bansal and Ms. Sakshi Singhal, Advs. versus RAJIV KITTUR, DEPUTY COMMISSIONER OF CUSTOMS (IGST-REFUNDS), ICD, BANGALORE & ORS. ..... Respondents Through: Mr. Harpreet Singh, Sr. SC along with Mr. Jatin Kumar Gaur, Adv. CORAM: HON'BLE MR. JUSTICE SACHIN DATTA

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18.11.

2022

1.

The present petition alleges wilful disobedience of the judgment/order dated 26.03.2021, passed by a Division Bench of this court in W.P.(C)2694/2019. Vide the said judgment/order, a direction was issued to the respondents to refund the IGST to the petitioners at the earliest, though not later t

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