M/S Alchemist LTD vs. Bestime Trading Company PVT LTD

FAO(OS) (COMM)/38/2018HC DelhiGSTCNR DLHC01066508201823 March 2018Bench: HON'BLE MR. JUSTICE G.S.SISTANI,HON'BLE MS. JUSTICE JYOTI SINGH1 pages

For Petitioner: Mr.Abhishek Singh, Ms.Aayushi Mishra, Mr.J.Amal Anand, Mr.Ytharth Kumar, AdvocatesFor Respondent: Mr.Sandeep Banga and Mr.Ashish Garg, Advocates

AI SummaryRemanded

Facts

The appellant, M/s Alchemist Ltd., acknowledged its GST liability and undertook to pay Rs. 12 lakhs by June 30, 2019. This acknowledgment and undertaking were presented before the Delhi High Court in an appeal. Affidavits were filed by the appellant, and a response was filed by the respondent. The case was listed for further hearing on July 5, 2019.

Held

The Court noted the appellant's acknowledgment of GST liability and its undertaking to pay Rs. 12 lakhs by June 30, 2019. Based on this, the Court listed the matter for further consideration on July 5, 2019. The judgment does not contain a final decision on the merits of the appeal, but rather records an interim development and schedules a future hearing. No specific legal provisions were discussed or interpreted in this order.

Key Issues

1. Whether the appellant's acknowledgment of GST liability and undertaking to pay Rs. 12 lakhs by June 30, 2019, is sufficient for the Court to grant relief or dispose of the matter. Petitioner's contention: The petitioner acknowledges the GST liability and has undertaken to pay a specific sum by a stipulated date. Revenue's contention: Not recorded in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~4 * IN THE HIGH COURT OF DELHI AT NEW DELHI + FAO(OS) (COMM) 38/2018 M/S ALCHEMIST LTD. ..... Appellant Through: Mr.Abhishek Singh, Ms.Aayushi Mishra, Mr.J.Amal Anand, Mr.Ytharth Kumar, Advocates versus BESTIME TRADING COMPANY PVT LTD ..... Respondent Through: Mr.Sandeep Banga and Mr.Ashish Garg, Advocates CORAM: HON'BLE MR. JUSTICE G.S.SISTANI HON'BLE MS. JUSTICE JYOTI SINGH

O R D E R %

24.05.

2019

C.M.Nos.48446/2018 & 20821/2019

Affidavit has been filed on behalf of the appellant. Response thereto has also been filed.

Counsel for the appellant submits that the appellant acknowledges the GST liability and undertakes that Rs.12 lakhs will be paid by 30.06.2019. List on 05.07.2019. G.S.SISTANI, J

JYOTI SINGH, J MAY 24, 2019 rb/ 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 24/06/2026 at 12:46:05

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