M/S Emporium Steel vs. Ms Chanchal Yadav & Anr.
Original PDF →Facts
The petitioner, M/s Emporium Steel, filed a contempt petition (CONT.CAS(C) 163/2025) before the Delhi High Court. This petition was filed because a previous order dated July 22, 2024, passed by a Division Bench of the High Court, directing the disposal of the petitioner's refund claim by way of a reasoned and speaking order within four weeks, had allegedly not been complied with. The respondents are MS Chanchal Yadav and another official from the Department of Trade and Taxes, State Goods and Services Tax, Govt. of NCT of Delhi. The contempt petition was filed on March 26, 2025.
Held
The Court noted that pursuant to the previous order, counsel for the respondents placed on record an order dated March 20, 2025, passed by the Special Commissioner, Department of Trade and Taxes, State Goods and Services Tax, Govt. of NCT of Delhi, in respect of the petitioner's refund claim. This order was passed in compliance with the Division Bench's order dated July 22, 2024, which had directed the disposal of the refund claim within four weeks. The Court observed that compliance had now been effected. Consequently, the Court directed that a copy of the Special Commissioner's order be provided to the petitioner's counsel and dispatched to the petitioner by the respondents within a week. The Court found that the contempt petition was rendered infructuous in these circumstances and disposed of the petition accordingly.
Key Issues
1. Whether the respondents have complied with the order dated July 22, 2024, passed by the Division Bench of the Delhi High Court, which directed the disposal of the petitioner's refund claim within four weeks. Petitioner's argument: The petitioner initiated the contempt proceedings, implying a non-compliance with the previous court order regarding their refund claim. Respondent's argument: The respondents, through their counsel, placed on record an order dated March 20, 2025, passed by the Special Commissioner, Department of Trade and Taxes, State Goods and Services Tax, Govt. of NCT of Delhi, concerning the petitioner's refund claim. This action suggests that the respondents contend they have now complied with the court's directive.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2025 CM APPL. 6298/2025 (Exemption)
Allowed, subject to all just exceptions.
Application is accordingly disposed of. CONT.CAS(C) 163/2025
Pursuant to previous order, counsel appearing on behalf of respondent had placed on record the order dated 20th March 2025, passed by the Special Commissioner, Department of Trade and Taxes, State Goods and Services Tax, Govt. of NCT of Delhi, in respect of refund claim of the petitioner.
The order dated 22nd July 2024, passed by the Division Bench of this Court, had directed that the claim for refund be disposed of by way of a reasoned and speaking order within four weeks from that date.
Accordingly, compliance has now been effected. A copy of the said order may be provided to counsel for petitioner during the course of the day and dispatched to the petitioner by respondents within a week. 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 01:48:27
In these circumstances, the petition is disposed of. Pending application is rendered infructuous.
Order be uploaded on the website of this Court. ANISH DAYAL, J MARCH 26, 2025/RK/tk Click here to check corrigendum, if any 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 01:48:27
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.