Sant Ram vs. Sh Ram Karan & Anr.
Original PDF →Facts
The petitioner, Sant Ram, filed a contempt petition alleging willful disobedience of a Division Bench judgment dated December 11, 2023. This prior judgment had set aside an order dated July 11, 2023, and a show cause notice dated September 19, 2022, issued by the respondents. Consequently, the respondents were directed to restore the petitioner's Goods and Services Tax (GST) registration. On February 26, 2024, the respondents' counsel stated that the petitioner's GST registration had been restored. The petitioner's counsel confirmed this fact on April 3, 2024.
Held
The Court noted that on the last date of hearing, the respondents' counsel had stated that the petitioner's GST registration had been restored. Today, the petitioner's counsel confirmed this fact. Therefore, the Court found that the respondents had complied with the order of the Division Bench dated December 11, 2023. The contempt petition was disposed of as having been satisfied, as the action required by the prior judgment had been taken. No specific issues of law were decided in this contempt proceeding, as the matter was resolved by compliance.
Key Issues
1. Whether the respondents have willfully disobeyed the Division Bench judgment dated December 11, 2023, in W.P. (C) No. 15846/2023, by failing to restore the petitioner's GST registration. Petitioner's Contention: The petitioner argued that the respondents willfully disobeyed the prior judgment by not restoring their GST registration as directed. The contempt petition was filed to enforce compliance with the Division Bench's order. Respondents' Contention: The respondents, through their counsel on a previous date, submitted that the petitioner's GST registration had been restored. No further arguments were recorded for the respondents in this contempt proceeding.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R % 03.04.2024
The present petition had been filed alleging willful disobedience of the judgment dated 11th December, 2023 passed by the Division Bench of this Court in W.P. (C) No. 15846/2023, whereby the Division Bench had set aside the order dated 11th July, 2023 and the show cause notice dated 19th September, 2022 issued by the respondents. Thus, the respondents had been directed to restore the Goods and Services Tax (“GST”) registration of the petitioner.
This Court notes that on the last date of hearing, i.e., 26th February, 2024, learned counsel for the respondents had submitted that the GST registration of the petitioner had been restored. Since, none had appeared for the petitioner on the last date of hearing, the matter was kept for hearing today.
Today, learned counsel appearing for the petitioner confirms the fact 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 04/04/2024 at 11:43:32
that GST registration of the petitioner has been restored by the respondents.
Accordingly, the present petition is disposed of, as having been satisfied. MINI PUSHKARNA, J APRIL 3, 2024 c 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 04/04/2024 at 11:43:32
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.