BharatTaxGST

Shree Trading Company HUF vs. Commissioner Of Delhi Goods And Services Tax And Anr

Original PDF →
W.P.(C)/2304/2025HC DelhiGSTCNR DLHC01008752202503 April 2025Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA1 pages
For Petitioner: Mr. Rahul Gupta, AdvocateFor Respondent: Ms. Anushree Narain, SSC with Mr.Ankit Kumar, Advocate for R-3
AI SummaryDismissed

Facts

The Petitioner, Shree Trading Company HUF, filed a writ petition before the Delhi High Court under Article 226 of the Constitution of India. The petition sought to quash an undated show cause notice and an Order-in-Original dated 16th August, 2024. The respondents were the Commissioner of Delhi Goods and Services Tax and another authority. The case was listed for hearing on 03.04.2025. The learned counsel for the Petitioner expressed a wish to withdraw the present writ petition during the hearing.

Held

The Court noted that the learned counsel for the Petitioner wished to withdraw the present writ petition. Consequently, the Court ordered that the writ petition be dismissed as withdrawn. All pending applications, if any, were also disposed of. The judgment does not delve into the merits of the show cause notice or the Order-in-Original, as the petition was withdrawn by the Petitioner. No specific legal principles were established or discussed beyond the procedural aspect of withdrawal.

Key Issues

1. Whether the Petitioner is entitled to withdraw the writ petition filed under Article 226 of the Constitution of India. Petitioner's contention: The Petitioner's counsel indicated a desire to withdraw the writ petition. Revenue's contention: No specific contention was recorded for the Revenue or State in the judgment regarding the withdrawal. The judgment does not mention any arguments presented by the respondents on this point.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
$~65 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2304/2025 SHREE TRADING COMPANY HUF .....Petitioner Through: Mr. Rahul Gupta, Advocate. versus COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ANR .....Respondents Through: Ms. Anushree Narain, SSC with Mr.Ankit Kumar, Advocate for R-3. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA

O R D E R % 03.04.2025

1.

This hearing has been done through hybrid mode.

2.

The present petition has been filed by the Petitioner under Article 226 of the Constitution of India seeking to quash the undated show cause notice and the Order-in-Original dated 16th August, 2024. 3. Today ld. counsel for the Petitioner wishes to withdraw the present writ petition.

4.

Accordingly, the same is dismissed as withdrawn. Pending applications, if any, are also disposed of. PRATHIBA M. SINGH, J RAJNEESH KUMAR GUPTA, J APRIL 3, 2025 v/Ar. 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 23:47:29

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.