M/S Dirtboot Holidays vs. The Commisssioner Central Goods And Service Tax, New Delhi & Anr.

W.P.(C)/18060/2025HC DelhiGSTCNR DLHC01094950202527 October 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE BHARAT PARASHAR1 pages

For Petitioner: NoneFor Respondent: Mr. Vishal Chadha, SSC with Mr. Chandan Kumar, Adv. for CGST. Mr. Ayush Gaur, SPC with Ms. Ridhi Kapoor, Ms. Shivranjani, Mr Varun Parashar, Ms. Sonal Arun, Advs

AI SummaryDismissed

Held

The Court held that the petitioner had consistently failed to appear for the hearing of the writ petition on multiple occasions. Observing that the petitioner appeared to be not interested in prosecuting the present Writ Petition, the Court ordered the dismissal of the writ petition for non-prosecution. No decision was made on the merits of the case.

Facts

The petitioner, M/s Dirtboot Holidays, filed a writ petition before the Delhi High Court challenging an order or action by the Commissioner, Central Goods and Service Tax, New Delhi, and another respondent. The petition was listed for hearing on multiple dates. On the current date of hearing, and on the two preceding dates, there was no representation from the petitioner. The respondents, represented by their counsel, were present.

Key Issues

1. Whether the writ petition should be dismissed for non-prosecution, given the consistent absence of representation from the petitioner. Petitioner's Arguments: No arguments were recorded for the petitioner as they were absent. Revenue's Arguments: The revenue contended that the petitioner had failed to appear on multiple occasions, indicating a lack of interest in pursuing the writ petition. They likely argued that this non-prosecution warranted a dismissal of the case.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~5 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010949502025 + W.P.(C) 18060/2025 M/S DIRTBOOT HOLIDAYS .....Petitioner Through: None. versus THE COMMISSSIONER CENTRAL GOODS AND SERVICE TAX, NEW DELHI & ANR. .....Respondents Through: Mr. Vishal Chadha, SSC with Mr. Chandan Kumar, Adv. for CGST. Mr. Ayush Gaur, SPC with Ms. Ridhi Kapoor, Ms. Shivranjani, Mr Varun Parashar, Ms. Sonal Arun, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE BHARAT PARASHAR

O R D E R % 27.10.2026

There is no representation on behalf of the Petitioner today. On the last two dates of hearing as well, there was no representation on behalf of the Petitioner.

It appears that the Petitioner is not interested in prosecuting the present Writ Petition.

The present Writ Petition is accordingly dismissed for non- prosecution. ANIL KSHETARPAL, J. BHARAT PARASHAR, J. OCTOBER 27, 2026 jai/ad 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 30/10/2026 at 11:46:33

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