Sharad Kumar Shah vs. Dggi - State Of Nct Of Delhi

BAIL APPLN./168/2023HC DelhiGSTCNR DLHC01001227202311 March 2024Bench: HON'BLE DR. JUSTICE SWARANA KANTA SHARMA1 pages

For Petitioner: Mr. Vinay Kumar Sharma, Mr. Sumit Kaushik, Mr. Prince and Mr. Aditya, Advocates (through VC)For Respondent: Mr. Harpreet Singh, Sr. Standing Counsel for Respondent with Ms. Suhani Mathur and Mr. Jatin Kumar Gaur, Advocates

AI SummaryDismissed

Facts

The petitioner, Sharad Kumar Shah, was involved in proceedings and investigations by the GST Department. Based on these investigations, a show cause notice and a demand for tax were issued to the petitioner. The petitioner's counsel sought permission to withdraw the present application before the High Court, subject to all just exceptions. The High Court granted this request.

Held

The Court noted the submissions made by the learned counsel for the petitioner. The petitioner sought permission to withdraw the present application. The Court, in view of these submissions, allowed the application to be withdrawn and accordingly dismissed the present application as withdrawn. No specific findings on the merits of the GST proceedings or the tax demand were made, as the matter was disposed of on the petitioner's request for withdrawal.

Key Issues

1. Whether the present application, filed before this Court, should be permitted to be withdrawn by the petitioner. The petitioner argued for withdrawal of the application, subject to just exceptions. The respondent did not record any specific arguments against the withdrawal.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~47 * IN THE HIGH COURT OF DELHI AT NEW DELHI + BAIL APPLN. 168/2023 SHARAD KUMAR SHAH ..... Petitioner Through: Mr. Vinay Kumar Sharma, Mr. Sumit Kaushik, Mr. Prince and Mr. Aditya, Advocates (through VC). versus DGGI - STATE OF NCT OF DELHI ..... Respondent Through: Mr. Harpreet Singh, Sr. Standing Counsel for Respondent with Ms. Suhani Mathur and Mr. Jatin Kumar Gaur, Advocates CORAM: HON'BLE MS. JUSTICE SWARANA KANTA SHARMA

O R D E R %

11.03.

2024

It is stated that proceedings and investigation in the GST by the GST Department are complete and based on which a show cause notice and the demand of tax had been issued to the petitioner.

In view of the submissions made, the learned counsel for the petitioner seeks permission to withdraw the present application, subject to all just exceptions.

Accordingly, the present application stands dismissed as withdrawn.

The order be uploaded on the website forthwith.

SWARANA KANTA SHARMA, J MARCH 11, 2024/zp

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