Max Trade Polymers vs. Ms. Chanchal Yadav
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The petitioner, MAX TRADE POLYMERS, filed a contempt petition seeking to initiate proceedings against the respondent, MS. CHANCHAL YADAV, for alleged willful disobedience of a previous High Court order dated 27.09.2024 in W.P.(C) No.13676/2024. The earlier order had directed the respondent to consider the petitioner's application for cancellation of its GST registration. The respondent's counsel informed the Court that an inquiry by the Anti-Evasion Body was ongoing and that the petitioner's application would be considered within four weeks of the inquiry's completion. Based on this undertaking, the contempt petition was disposed of.
Held
The Court did not make a finding on whether the respondent had willfully disobeyed the order. Instead, the Court accepted the undertaking given by the respondent's counsel. The respondent assured the Court that an inquiry by the Anti-Evasion Body was ongoing and that the petitioner's application for cancellation of GST registration would be considered within four weeks of the inquiry's conclusion. Based on this undertaking, the Court disposed of the contempt petition. The petitioner was granted liberty to approach the Court again if no decision was taken as per the undertaking. No specific GST provisions were discussed in relation to the contempt, as the matter was resolved through an undertaking.
Key Issues
1. Whether the respondent has willfully disobeyed the order dated 27.09.2024 passed by this Court in W.P.(C) No.13676/2024, thereby constituting contempt of court? Petitioner's contention: The petitioner argued that the respondent had willfully disobeyed the Court's earlier order by failing to consider their application for GST registration cancellation. They sought initiation of contempt proceedings. Respondent's contention: The respondent, through their counsel, submitted that an inquiry by the Anti-Evasion Body was in progress. They undertook to consider the petitioner's application for cancellation of GST registration within four weeks of the completion of this inquiry. The respondent did not rely on any specific provisions, circulars, or precedents in their argument before the High Court in this contempt proceeding.
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Cause title — parties, addresses and appearances
O R D E R %
2024 CM APPL. 64071/2024
Allowed, subject to all just exceptions.
The application is disposed of. CONT.CAS(C) 1722/2024
The petitioner is seeking initiation of the contempt proceedings against the respondent for willful disobedience of the directions contained in the order dated 27.09.2024 in W.P.(C) No.13676/2024 passed by this Court.
Learned counsel for the respondent is present on advance notice.
In a nutshell, the directions have been issued to the respondent to consider the application of the petitioner for cancellation of the GST registration. Learned counsel for the respondent submits that an inquiry is going on by the Anti-Evasion Body and as soon as the inquiry is completed, the application of the petitioner will be 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 06/11/2024 at 12:00:58
considered within four weeks thereafter.
Based on the aforesaid undertaking, the present petition is disposed of without prejudice with liberty to the petitioner to approach this Court in case no decision is taken.
DHARMESH SHARMA, J. OCTOBER 29, 2024 Ch/Ss
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 06/11/2024 at 12:00:58
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.