Amit Gupta & Anr. vs. Directorate General Of GST Intelligence & Ors.

W.P.(C)/11299/2022HC DelhiGSTCNR DLHC01057263202226 March 2025Bench: HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR1 pages

For Petitioner: Mr. Rajesh Jain, Mr. Virag Tiwari, Mr. Ramashish, Mr. Rishabh Jain and Ms. Tanya Saraswat AdvocatesFor Respondent: Mr. Aditya Singla, SSC for CBIC with Ms. Arya Suresh Nair, Advocate for R-3

AI SummaryRemanded

Facts

The petitioners, Amit Gupta & Anr., filed a writ petition before the Delhi High Court challenging an order or action by the Directorate General of GST Intelligence & Ors. The specific tax period(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed. The matter came before the High Court for hearing on March 26, 2025.

Held

The Court held that permission should be granted for the petitioners to withdraw the writ petition. The reasoning was based on the petitioners' counsel seeking permission to withdraw on instructions. Consequently, the Court allowed the withdrawal. The petition was disposed of as withdrawn along with any pending applications. No specific issues related to GST law were decided, and the operative direction was to dispose of the petition as withdrawn.

Key Issues

The Court had to decide whether to grant the petitioners' request to withdraw the writ petition. The petitioners' side argued for withdrawal. The respondents' side, represented by the Directorate General of GST Intelligence and others, did not present any arguments against the withdrawal as the petitioners sought permission to withdraw the petition on instructions from their clients. No specific provisions of the GST Act or Rules were discussed in relation to the withdrawal.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~34 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 11299/2022 AMIT GUPTA & ANR ......Petitioners Through: Mr. Rajesh Jain, Mr. Virag Tiwari, Mr. Ramashish, Mr. Rishabh Jain and Ms. Tanya Saraswat Advocates versus DIRECTORATE GENERAL OF GST INTELLIGENCE & ORS. .....Respondents Through: Mr. Aditya Singla, SSC for CBIC with Ms. Arya Suresh Nair, Advocate for R-3 CORAM: HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R %

26.03.

2025

Learned Counsel for the Petitioners, on instructions, seeks permission to withdraw the present petition.

Permission, as sought for, is granted.

The petition is disposed of as withdrawn along with pending application(s), if any. SUBRAMONIUM PRASAD, J HARISH VAIDYANATHAN SHANKAR, J MARCH 26, 2025 hsk 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 01/07/2025 at 18:52:52

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