M/S Virendra Singh Thakur Through Its Proprietor Virendra Singh Thakur vs. Anupama Sharma
Held
The Court held that there was no case for issuing a notice of contempt. The reasoning was based on the absence of clear directions within the original order (dated 15.05.2025) that specifically mandated the renewal of the petitioner's GST registration number. While the original order allowed respondents to take further action in accordance with law, including cancellation of registration and recovery of dues after issuing a proper show cause notice and providing a personal hearing, it did not contain an explicit mandate for renewal. Therefore, the Court found no wilful disobedience of the specific order that was the subject of the contempt petition. The contempt petition was dismissed.
Facts
The petitioner, M/s Virendra Singh Thakur, filed a contempt petition alleging wilful disobedience of a High Court order dated 15.05.2025, passed in W.P. No.20331/2023. The original order had set aside a show cause notice, cancellation orders, and a recovery notice due to defects in the proceedings. The Court had permitted respondents to take further action in accordance with law, including cancellation of registration and recovery of tax dues, provided a proper show cause notice and personal hearing were given. The petitioner contended that the respondent had not taken any action, specifically failing to renew the GST registration number, and therefore deserved punishment. The respondent's counsel was heard, and the record was perused.
Key Issues
1. Whether the respondent has wilfully disobeyed the order dated 15.05.2025 passed in W.P. No.20331/2023, particularly concerning the renewal of the petitioner's GST registration number. Petitioner's argument: The petitioner argued that the respondent had failed to take any action as directed by the Court, specifically by not renewing the GST registration number, thus constituting wilful disobedience and warranting punishment. Revenue/State's argument: The judgment records no specific argument from the respondent's side regarding the alleged disobedience. However, the Court's finding implies that the respondent's actions (or inactions) did not amount to contempt.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER This contempt petition is preferred alleging wilful disobedience of the order dated 15.05.2025, passed in W.P. No.20331/2023, relevant part of the order is as under :- "
Since the very foundation of the proceedings i.e. show cause notice, is defective, further proceedings thereon stand vitiated.
In view of the above, the impugned show cause notice dated 15.07.2022 and the orders of cancellation dated 02.08.2022 and 30.06.2023 and recovery notice dated 06.07.2023 are set aside. Petition is allowed in the above terms. Petitioner shall make necessary compliances in accordance with law.
It would be, however, open to the respondents to take further action in accordance with law inter alia, cancellation of registration with retrospective effect and recovery of any tax dues. 1 CONC-6249-2025 NEUTRAL CITATION NO. 2025:MPHC-JBP:53999 Signed b
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