M/S Ag Traders vs. Ms. Chanchal Yadav Pr. Commissioner Of Department Of Trade And Taxes

CONT.CAS(C)/1444/2024HC DelhiGSTCNR DLHC01060025202411 September 2024Bench: HON'BLE MR. JUSTICE DHARMESH SHARMA1 pages

For Petitioner: Counsel (appearance not given)For Respondent: Mr. Udit Malik, Additional Standing Counsel (Civil) for GNCTD with Mr. Vishal Chanda, Adv

AI SummaryDismissed

Facts

The petitioner, M/s AG Traders, filed a contempt petition (CONT.CAS(C) 1444/2024) before the Delhi High Court seeking to initiate contempt proceedings against Ms. Chanchal Yadav, Principal Commissioner of the Department of Trade and Taxes. The petitioner alleged wilful disobedience of this Court's directions issued on 02.08.2024 in W.P.(C) No. 10636/2024. The respondent's counsel appeared on advance notice. The petitioner's counsel submitted that the Court's direction had been complied with, and the GST registration had been cancelled.

Held

The Court noted that the petitioner was seeking initiation of contempt proceedings for alleged wilful disobedience of its previous order dated 02.08.2024 in W.P.(C) No. 10636/2024. The respondent's counsel was present on advance notice. Crucially, the petitioner's counsel then submitted that the direction of the Court had since been complied with, and the GST registration had been cancelled. In light of this submission by the petitioner that the alleged non-compliance had been rectified, the Court found no further grounds to proceed with the contempt petition. The principle derived is that contempt proceedings are rendered infructuous if the underlying order is complied with before the contempt hearing.

Key Issues

1. Whether the respondent has wilfully disobeyed the directions of this Court dated 02.08.2024 in W.P.(C) No. 10636/2024, warranting initiation of contempt proceedings? Petitioner's contention: The petitioner argued that the respondent had failed to comply with the Court's order, leading to the filing of the contempt petition. However, subsequently, the petitioner's counsel submitted that the direction of the Court had been complied with and the GST registration was cancelled. Respondent's contention: The respondent's counsel appeared on advance notice. No specific arguments were recorded for the respondent regarding the alleged disobedience, other than their presence and the eventual submission by the petitioner that compliance had occurred.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~69 * IN THE HIGH COURT OF DELHI AT NEW DELHI + CONT.CAS(C) 1444/2024 M/S AG TRADERS .....Petitioner Through: Counsel (appearance not given) versus MS. CHANCHAL YADAV PR. COMMISSIONER OF DEPARTMENT OF TRADE AND TAXES .....Respondent Through: Mr. Udit Malik, Additional Standing Counsel (Civil) for GNCTD with Mr. Vishal Chanda, Adv. CORAM: HON'BLE MR. JUSTICE DHARMESH SHARMA

O R D E R %

11.09.

2024 CM APPL. 53051/2024 (Ex.)

Allowed, subject to all just exceptions.

The application stands disposed of. CONT.CAS(C) 1444/2024

The petitioner is seeking initiation of contempt proceedings against the respondent for wilful disobedience of directions of this Court dated 02.08.2024 in W.P.(C) No. 10636/2024. 4. Learned counsel for respondent is present on advance notice.

It is submitted by learned counsel for the petitioner that the direction of this Court has since been complied and GST registration has been cancelled.

Accordingly, the present contempt petition is dismissed as withdrawn.

DHARMESH SHARMA, J. SEPTEMBER 11, 2024/sp 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 13/09/2024 at 12:16:30

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.