M/S Malwa Automobiles PVT LTD vs. Union Of INDIA & Ors.

W.P.(C)/4509/2023HC DelhiGSTCNR DLHC01012549202324 January 2025Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE DHARMESH SHARMA2 pages

For Petitioner: Mr. Pradeep Jain, AdvocateFor Respondent: Mr. Harpreet Singh, SSC with Ms. Suhani Mathur, Mr. Jai Ahuja and Mr. Akshay Saxena, Advocates

AI SummaryRemanded

Facts

The Petitioner, M/s Malwa Automobiles Pvt Ltd, filed a writ petition challenging a show cause notice dated October 9, 2018, and subsequent hearing notices issued by the Director General of GST Intelligence (DGGI). The writ petition was dismissed on January 24, 2025, due to non-prosecution. Subsequently, an order-in-original was passed by the DGGI on January 31, 2025. The Petitioner filed an application seeking restoration of the dismissed writ petition, intending to challenge the order-in-original and seeking a direction that the prior dismissal should not impede their ability to do so.

Held

The Court held that the Petitioner is at liberty to challenge the order-in-original dated January 31, 2025, before the concerned authority and avail of their remedies in accordance with law. The Court clarified that the dismissal of the writ petition for non-prosecution on January 24, 2025, would not come in the way of the Petitioner pursuing their remedies against the order-in-original. The application for restoration was disposed of with these directions. No specific issues regarding GST provisions or amounts in dispute were decided as the matter was disposed of on procedural grounds.

Key Issues

1. Whether the dismissal of the writ petition for non-prosecution on January 24, 2025, should prevent the Petitioner from challenging the subsequent order-in-original dated January 31, 2025, passed by the DGGI. Petitioner's Contention: The Petitioner argued that the dismissal for non-prosecution should not bar them from challenging the order-in-original and sought directions to that effect. Revenue's Contention: The judgment does not record any specific arguments from the Revenue.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~2 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 4509/2023 & CM APPL. 13535/2025 M/S MALWA AUTOMOBILES PVT LTD .....Petitioner Through: Mr. Pradeep Jain, Advocate. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Harpreet Singh, SSC with Ms. Suhani Mathur, Mr. Jai Ahuja and Mr. Akshay Saxena, Advocates. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA

O R D E R % 24.04.2025

This hearing has been done through hybrid mode. CM APPL. 7599/2025 (for restoration)

The present application has been filed by the Petitioner seeking restoration of the present writ petition which was dismissed vide order dated 24th January, 2025. 3. Mr. Pradeep Jain, ld. counsel for the Petitioner submits that initially this writ petition had challenged the show cause notice dated 09th October, 2018(hereinafter, ‘the impugned SCN’) along with the subsequent hearing notices issued upon the Petitioner by Respondent No. 2– Director General of GST Intelligence (hereinafter referred ‘DGGI’).

The writ petition came to be dismissed by this Court on 24th January, 2025 on the ground of non-prosecution.

In the meantime, the proceedings in the impugned SCN have concluded This is a

The judgment continues below.

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