Elangovan.S vs. M/S Avtar Steel Plt Ashok Prasad Banwal
Original PDF →Facts
The petitioner, Elangovan.S, approached the Delhi High Court seeking to quash a criminal case (CT Case No. 5995/2020) filed by M/s Avtar Steel Ltd. against M/s Scorpio Precisions before the learned Trial Court. The High Court had previously directed the petitioner to file a response and to place on record the GST certificate of "Scorpio Precisions" for the assessment year 2020-21, while continuing an interim order. The matter was listed multiple times, and on each occasion, further time was sought for compliance with the court's order. On the current date of hearing, the position remained the same, with no compliance from the petitioner.
Held
The Court held that the petition is dismissed for non-compliance with the order dated 08.04.2025, which directed the petitioner to file a response and produce the GST certificate of "Scorpio Precisions" for the assessment year 2020-21. Furthermore, the Court found that the defense taken by the petitioner in the present petition is a triable issue and a matter of evidence, which should be adjudicated before the learned Trial Court. The Court did not decide on the merits of the criminal case itself but rather on the procedural non-compliance and the nature of the petitioner's defense. The operative direction was to dismiss the petition with liberty to the petitioner to raise all his defenses before the Trial Court at the appropriate stage.
Key Issues
1. Whether the petitioner's defense, as presented in the current petition, constitutes a triable issue that requires evidence to be adjudicated. 2. Whether the petition should be dismissed for non-compliance with the court's previous order dated 08.04.2025, specifically the direction to file a response and produce the GST certificate for "Scorpio Precisions" for the assessment year 2020-21. Petitioner's Arguments: The petitioner sought to quash the criminal proceedings, implying a challenge to the maintainability or validity of the case against them. However, the judgment does not record specific arguments made by the petitioner regarding the merits of the case or the GST certificate. The petitioner's counsel sought further time for compliance on multiple occasions. Revenue/State's Arguments: The judgment does not record any specific arguments made by the respondent (M/s Avtar Steel Ltd.) or the State. The respondent's counsel had sought further time to file a response to the petition.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2025
Petitioner is before this Court seeking quashing of case being CT. Case No. 5995/2020 titled as M/s Avtar Steel Ltd. versus M/s Scorpio Precisions passed by the learned Trial Court.
Matter was earlier heard by Co-ordinate Bench of this Court when following order dated 08.04.2025 was passed:
“1. This hearing has been done through hybrid mode.
Learned counsel for the respondent seeks further time to file a response to the present petition. Let the same be filed before the next date of hearing with an advance copy to the learned counsel for the petitioner.
In the meantime, learned counsel for the petitioner is directed to place on record the GST certificate of the partnership firm namely “Scorpio Precisions” for the 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 08/08/2025 at 15:17:28
assessment year of 2020-21. 4. List on 04.08.2025. 5. Interim order to continue.”
Apropos, matter was taken up on 18.07.2025 and subsequent thereto, on 04.08.2025. On both the occasions, further time was sought to comply with the aforesaid order. On resumed hearing today, position remains the same.
Be that as it may, the petition is dismissed for non-compliance of the aforesaid order Apart therefrom, in any case the defense taken by the petitioner herein is a triable issue and a matter of evidence.
Accordingly, the petition is dismissed with liberty to the petitioner to raise all his defense as taken herein before the learned Trial Court at the appropriate stage. ARUN MONGA, J AUGUST 6, 2025 rs/kd 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 08/08/2025 at 15:17:28
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.