Prashant Publications Private Limited vs. Deepti Gaur Mukherjee & Anr.
Original PDF →Facts
The petitioner, Prashant Publications Private Limited, filed a contempt petition before the Delhi High Court seeking to initiate proceedings against the respondents for non-compliance with a judgment and order dated July 28, 2025, passed in LPA 182 of 2025. The petitioner sought the refund of excess additional fees of Rs. 19,200, charged at Rs. 3,200 each on six specific SRNs, along with bank charges and 18% GST. The original judgment directed the respondents to calculate additional fees at Rs. 100 per day for delays beyond November 30, 2019, and refund any excess fee paid within six weeks. The respondents, represented by their counsel, stated that the file was under process and compliance would be made within three weeks.
Held
The Court noted the undertaking given by the respondents' counsel, on instructions from the Deputy ROCs present in court, that compliance with the directions issued in LPA 182 of 2025 would be made within three weeks. In light of this undertaking, the Court disposed of the contempt petition. The Court granted liberty to the petitioner to revive the petition if the undertaking was not complied with. The specific amount of excess fee, GST, bank charges, and interest claimed by the petitioner was not independently adjudicated upon by the Court in this contempt proceeding, as the focus was on the compliance of the previous order. The Court did not decide whether contempt had actually occurred, but rather relied on the assurance of future compliance.
Key Issues
1. Whether the respondents have willfully and deliberately failed to comply with the directions issued by the Division Bench of this Court in LPA 182 of 2025 dated July 28, 2025, thereby constituting contempt of court? Petitioner's arguments: The petitioner contended that the respondents have failed to comply with the order dated July 28, 2025, which directed the refund of excess additional fees within six weeks. The petitioner sought initiation of contempt proceedings and immediate refund of the excess amount charged, including GST and bank charges, with interest. Respondents' arguments: The respondents, through their counsel, stated that the file was under process and assured the Court that compliance with the directions would be made within three weeks. They did not dispute the original order or the petitioner's claim for refund.
Sections Cited
Section 11, Section 12
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2025
This hearing has been done through hybrid mode.
The present petition under Article 215 of the Constitution of India read with Sections 11 and 12 of the Contempt of Courts Act, 1971 seeks the following prayers:- “A. Initiate the Contempt of Court proceedings against the Contemnors/ Respondents for the non-compliance of Judgment/Order dated 28.07.2025 passed in LPA 182 of 2025; and further B. Direct the Contemnors/Respondents to credit immediately, into the bank account as mentioned in Para 6 of the petition, the excess additional fees of Rs.19,200 charged @ Rs.3,200 each on SRN R25864448, R26119131, R25575499, R25405754, R25577057 and R25152893 from the petitioner and the companies amalgamated therein along with bank charges incurred on such payments @ 1%+18% GST totaling Rs.226.56 @ Rs.37.76 on each SRN along with interest @ 18% p.a. from the date of payment of such amounts till the date of actual refund to petitioner; and C. Impose an exemplary cost on the Respondents; and D. Pass any other or further order/s as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case.”
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 19/11/2025 at 12:27:57
Vide judgment dated 28.07.2025, the learned Division Bench of this Court, in LPA 182/2025 had passed the following directions:- “20. In that view of the matter, we allow the appeals and set aside the impugned judgment dated 27.01.2025 and thereby direct the respondents to: (i) calculate the additional fee at the rate of Rs.100/- per day for every day delay beyond 30.11.2019 in terms of Circular no. 13/2019 till the date of submission as the case maybe, and; (ii) consequently, refund the additional fee paid by the appellant companies, if found in excess, within a period of 6 weeks from date.”
Learned counsel appearing on behalf of respondent no.1 and 2, on instructions of Mr. Vyomesh Sheth, Deputy ROC and Mr. Vijaya Sinha Reddy, Deputy ROC, who are present in Court today, submits that file is under process and the compliance of the aforesaid directions will be made within three weeks. The aforesaid statement is taken on record.
In view of the aforesaid undertaking, the petition stands disposed of with liberty to the petitioner to revive the same, if the undertaking is not complied with.
Pending application(s), if any, also stands disposed of.
AMIT SHARMA, J NOVEMBER 13, 2025/nk/db
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 19/11/2025 at 12:27:57
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.