Santosh Kumar Gupta Proprietor Mahan Polymers vs. Ms Chanchal Yadav Commissioner Delhi Goods And Services Tax & Anr.
Original PDF →Facts
The petitioner, Santosh Kumar Gupta, proprietor of Mahan Polymers, filed a contempt petition alleging wilful disobedience of a previous order dated December 5, 2023, passed by the High Court in CWP No. 17171/2022. The previous order directed the petitioner to submit Form RFD-01 for processing a refund. The petitioner's counsel stated they would submit the form without prejudice to their rights regarding interest on the amount. The Court noted that the previous order did not contain directions regarding interest. The petitioner was permitted to fill the form online, and details of submission were to be communicated to the respondent's counsel for prompt action. The refund was to be processed within two weeks thereafter. The petitioner was granted liberty to revive the petition in case of continued infraction, and the petition was disposed of with these directions.
Held
The Court noted that the petitioner's counsel would submit Form RFD-01, without prejudice to any rights regarding interest. The Court observed that the previous order dated December 5, 2023, did not contain any specific directions concerning interest. Nevertheless, the Court directed the petitioner to fill up the form online. The details of the submission, including receipt number and date, were to be communicated by the petitioner's counsel to the respondent's counsel in writing. The respondent's counsel was then to inform the respondent to take prompt action. The refund was to be processed within two weeks of the submission details being communicated. Liberty was granted to the petitioner to revive the petition if there was continued non-compliance. The contempt petition was disposed of with these directions.
Key Issues
1. Whether the respondent has wilfully disobeyed the order dated December 5, 2023, passed by this Court in CWP No. 17171/2022, concerning the processing of a refund. Petitioner's Contention: The petitioner alleges wilful disobedience of the Court's previous order, implying that the respondent has failed to act in accordance with the directions issued. Respondent's Contention: The respondent, through their counsel, stated that the petitioner needed to submit Form RFD-01, which was communicated to the petitioner. This suggests the respondent's position is that compliance was contingent on the petitioner fulfilling a procedural requirement.
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Cause title — parties, addresses and appearances
O R D E R %
2025
This petition has been filed alleging wilful disobedience of order dated 05th December 2023, passed by this Court in CWP No. 17171/2022. The relevant direction passed by the Court is as under:
Counsel for the respondent states that the petitioner has to submit 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 01:21:54
Form RFD-01 for this purpose; the same was communicated to the petitioner when he visited the respondent’s office.
Counsel for the petitioner states that they shall submit the form, without prejudice to any other right that they may have as regards interest on the said amount.
However, it is noted that there are no directions having been passed by the Division Bench, with respect to interest, in order dated 05th December 2023. 5. Nevertheless, the petitioner may fill up the form online. The details (receipt/number/date etc) of the submission of the form shall be communicated by the counsel for the petitioner, to the counsel for the respondent, through a written communication, who shall intimate the respondent for them to take prompt action.
The refund shall be processed within two weeks thereafter.
Liberty to the petitioner to revive the petition in case of continued infraction.
Petition is disposed of with the said directions.
Order be uploaded on the website of this Court. ANISH DAYAL, J APRIL 23, 2025/RK/bp 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 01:21:54
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.