Sk Sales vs. Ms. Shubhagata Kumar Commissioner Of Central Goods And Services Tax And Another & Anr.
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The petitioner, SK Sales, filed a contempt petition alleging willful disobedience of a Delhi High Court order dated 19.11.2024 in W.P.(C) 15695/2024. The original writ petition had quashed an order dated 28 December 2023 and directed the respondents to supplement the original show-cause notice (SCN) dated 05 December 2023, provide the petitioner with the material for the action, and grant an opportunity for hearing and response. The respondents, represented by the Commissioner of Central Goods and Services Tax and another, submitted that a show-cause notice dated 27.12.2024 was issued in compliance. Subsequently, the case was transferred, and a notice for personal appearance was issued on 30.07.2025. An order-in-original dated 07.10.2025 was passed and communicated via email on 09.10.2025. The petitioner was not present on the hearing date.
Held
The Court held that no further directions were called for in the contempt petition. The respondents had submitted that they issued a show-cause notice dated 27.12.2024, followed by a notice for personal appearance on 30.07.2025, and passed an order-in-original dated 07.10.2025. The Court noted that the petitioner was not present on the hearing date. Upon the petitioner's counsel appearing later, the Court clarified that if the petitioner was aggrieved by the order-in-original dated 07.10.2025, they were at liberty to take appropriate steps in accordance with law before the competent court. The contempt petition was disposed of with this liberty granted to the petitioner.
Key Issues
1. Whether the respondents have willfully and deliberately disobeyed the order dated 19.11.2024 passed in W.P.(C) 15695/2024, thereby constituting contempt of court? Petitioner's contention: The petitioner argued that the order-in-original dated 07.10.2025 was not in consonance with the directions issued by the Division Bench in the writ petition. Respondents' contention: The respondents contended that they had complied with the order by issuing a show-cause notice dated 27.12.2024, followed by a notice for personal appearance on 30.07.2025, and ultimately passing an order-in-original dated 07.10.2025. They submitted that the subsequent proceedings were in compliance with the liberty granted by the Court.
Sections Cited
Section 12
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2025
This hearing has been done through hybrid mode.
The present petition under Section 12 of the Contempt of Courts Act, 1971 seeks the following prayers: -
“(A) Pass necessary order and directions, thereby initiating contempt proceedings against the alleged contemnor/respondent for the willful and deliberate disobedience of this Hon'ble Court's order dated 19.11.2024 in W.P.(C) 15695/2024. AND (B) Pass any other relief, which the Hon'ble Court may consider appropriate in view of facts and circum stances, stated above.”
Vide order dated 19.11.2024 in W.P.(C) 15695/2024, learned Division Bench had passed the following directions: -
“5. We accordingly allow the present writ petition and quash the impugned cancellation order dated 28 December 2023. 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 06/12/2025 at 12:04:04
We, however, accord liberty to the respondents to supplement the original SCN dated 05 December 2023 and apprise the petitioner of the material on the basis of which the action is sought to be initiated. In case of any such further material being provided to the writ petitioner, the respondents shall accord them an opportunity of hearing as well as a right to respond to those allegations. The SCN proceedings may thereafter be concluded and disposed of in accordance with law.”
Learned counsel appearing on behalf of the respondent submits that a show-cause notice dated 27.12.2024 was issued by the West Commissionerate in compliance of the Court’s order. It is further pointed out that thereafter, the petitioner’s case was mapped out to the North Commissionerate and notice from the said Commissionerate was also issued on 30.07.2025 for personal appearance to the petitioner. It is pointed out that thereafter, the order-in- original dated 07.10.2025 has been passed on the said show-cause notice which has been duly communicated to the petitioner vide an e-mail dated 09.10.2025. The said order in original and e-mail have been placed on record. Copy of the same has also been handed up in Court today.
None appears on behalf of the petitioner today.
In view of the aforesaid submissions, no further directions are called for.
The petition is disposed of with liberty to the petitioner to initiate appropriate proceedings in accordance with law with respect to the aforesaid order-in-original dated 07.10.2025. DECEMBER 2, 2025/kr AT 03:50 P.M. 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 06/12/2025 at 12:04:04
At this stage, Mr. Mudit Jain, learned counsel for the petitioner enters appearance and submits that the order in original is not in consonance with the directions passed in the writ petition.
It is clarified that if the petitioner is aggrieved by the said order in original, he is at liberty to take appropriate steps in accordance with law before the Court of competent juri iction.
DECEMBER 2, 2025/kr/ns
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 06/12/2025 at 12:04:04
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.