GST Delhi South Commissionerate vs. Lupita Saluja

CRL.M.C./205/2021HC DelhiGSTCNR DLHC01007144202110 February 2021Bench: HON'BLE MR. JUSTICE SURESH KUMAR KAIT1 pages

For Petitioner: Mr.Satish Aggarwala, Sr. Adv. with Mr.Gagan Vaswani, AdvFor Respondent: Mr.Vikas Pahwa, Sr. Adv. with Mr.Shadman Ahmed Siddiqui & Mr.Abhishek Pati, Advs

AI SummaryWithdrawn

Held

The Court granted the petitioner's request to withdraw the present petition as it had become infructuous. The Court reasoned that since the petitioner themselves sought withdrawal on the ground of being infructuous, permission was granted. Consequently, the petition was dismissed as having become infructuous. The pending application was also disposed of. No specific findings on GST provisions or substantive legal issues were made, as the matter was disposed of on procedural grounds.

Facts

The petitioner, GST Delhi South Commissionerate, filed a criminal miscellaneous petition (CRL.M.C. 205/2021) before the Delhi High Court. The respondent is Lupita Saluja. The petition was filed by the GST authorities. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to this petition is not detailed, other than the fact that the petitioner sought to withdraw the petition.

Key Issues

1. Whether the present petition, filed by the petitioner (GST Delhi South Commissionerate), has become infructuous, thereby warranting its withdrawal. The petitioner argued that the petition had become infructuous and sought permission to withdraw it. The respondent's arguments are not recorded in the judgment.

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Cause title — parties, addresses and appearances

$~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + CRL.M.C. 205/2021 & Crl.M.A. 1037/2021 GST DELHI SOUTH COMMISSIONERATE ..... Petitioner Through Mr.Satish Aggarwala, Sr. Adv. with Mr.Gagan Vaswani, Adv. versus LUPITA SALUJA ..... Respondent Through Mr.Vikas Pahwa, Sr. Adv. with Mr.Shadman Ahmed Siddiqui & Mr.Abhishek Pati, Advs. CORAM: HON’BLE MR. JUSTICE SURESH KUMAR KAIT

O R D E R % 10.02.2021 The hearing has been conducted through video conferencing.

Counsel appearing on behalf of the petitioner seeks permission to withdraw the present petition as the same has become infructuous.

Permission is granted.

The petition is, accordingly, dismissed as having become infructuous.

Pending application also stands disposed of.

The order be uploaded on the website of this Court forthwith.

SURESH KUMAR KAIT, J FEBRUARY 10, 2021 ab 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 i

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