Sunrise INDIA vs. The Commissioner, Central Goods And Services Tax And Anr

Facts

The petitioner, Sunrise India, filed a contempt petition (CONT.CAS(C) 1365/2024) seeking initiation of proceedings against the Commissioner, Central Goods and Services Tax and another respondent for alleged wilful disobedience of a previous order dated 26.04.2024 passed in WP(C) No.5672/2024. The petitioner alleged that the respondents failed to comply with the Court's directions. Despite advance notice, no one appeared for the respondents. However, the petitioner's counsel submitted that after the notice of the contempt petition was served, the respondent authorities restored the petitioner's GST registration. Consequently, the petitioner sought permission to withdraw the contempt petition.

Held

The Court was informed by the petitioner's counsel that the GST registration of the petitioner had been restored by the respondent authorities after the notice of the present contempt petition was served. This development rendered the contempt petition infructuous. The petitioner, therefore, sought permission to withdraw the petition. The Court, acknowledging the submission and the withdrawal request, dismissed the contempt petition as withdrawn. No specific findings were made on the alleged wilful disobedience, as the matter was resolved by the subsequent action of the respondents and the petitioner's decision to withdraw.

Key Issues

1. Whether the respondents have wilfully disobeyed the order dated 26.04.2024 passed by this Court in WP(C) No.5672/2024, thereby warranting initiation of contempt proceedings? Petitioner's contention: The petitioner argued that the respondents had failed to comply with the Court's directions, leading to the filing of the contempt petition. However, the petitioner later submitted that the GST registration of the petitioner has been restored after the notice of the contempt petition was served. Revenue/State's contention: No arguments were recorded for the respondents as none appeared despite advance notice.