Nms Enterprises Limited vs. Principal Commissioner Of GST & Anr.

W.P.(C)/13158/2024HC DelhiGSTCNR DLHC01062691202419 September 2024Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE SACHIN DATTA1 pages

For Petitioner: Mr Sumit K Batra, Mr Manish Khurana, Ms Priyanka Jindal and Mr Siddhanth Sarwal, AdvocatesFor Respondent: Mr.Rajeev Aggarwal, ASC and Mr.Shubham Goel, Advocate

AI SummaryDismissed

Facts

The petitioner, NMS Enterprises Limited, filed a writ petition before the Delhi High Court challenging an order dated 29.08.2024. This order was passed under Section 73 of the Central Goods and Services Tax Act, 2017, the Delhi Goods and Services Tax Act, 2017, and the Integrated Goods and Services Tax Act, 2017, pertaining to the financial year 2019-20. The respondents were the Principal Commissioner of GST and another authority. The petitioner sought to withdraw the petition to pursue statutory remedies.

Held

The Court held that the petitioner was permitted to withdraw the writ petition. The reasoning was based on the petitioner's explicit request to avail statutory remedies. Consequently, the petition was dismissed as withdrawn. The Court also granted the petitioner liberty to pursue the statutory remedies available to them. All pending applications were disposed of as a consequence of the petition's withdrawal.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition with liberty to avail statutory remedies? The petitioner argued that they wished to withdraw the petition to pursue available statutory remedies. The revenue did not appear to contest the withdrawal. No specific arguments were recorded for the revenue regarding the withdrawal request itself.

Sections Cited

Section 73

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~92 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 13158/2024 & CM APPL. 54972-74/2024 NMS ENTERPRISES LIMITED .....Petitioner Through: Mr Sumit K Batra, Mr Manish Khurana, Ms Priyanka Jindal and Mr Siddhanth Sarwal, Advocates. versus PRINCIPAL COMMISSIONER OF GST & ANR. .....Respondents Through: Mr.Rajeev Aggarwal, ASC and Mr.Shubham Goel, Advocate. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE SACHIN DATTA

O R D E R % 19.09.2024

The petitioner has filed the present petition, inter alia, impugning an order dated 29.08.2024 passed under Section 73 of the Central Goods and Services Tax Act, 2017, the Delhi Goods and Services Tax Act, 2017, and the Integrated Goods and Services Tax Act, 2017 for the financial year 2019-20. 2. The learned counsel appearing on behalf of the petitioner seeks to withdraw the petition with liberty to avail statutory remedies.

The petition is dismissed as withdrawn with the aforesaid liberty. Pending applications also stand disposed of. VIBHU BAKHRU, J SACHIN DATTA, J SEPTEMBER 19, 2024 M 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

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