I C Electricals Company Pvt Ltd Through Its Director Mr. Sunil Kumar Verma & ANR. v. Union Of India Through Secretary Ministary Of Finance & ORS.
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IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 1541/2024 I C ELECTRICALS COMPANY PVT LTD THROUGH ITS DIRECTOR MR. SUNIL KUMAR VERMA & ANR.
.....Petitioners Through:
Mr A.K. Babbar, Advocate.
versus UNION OF INDIA THROUGH SECRETARY MINISTARY OF FINANCE & ORS.
.....Respondents Through:
Mr Anish Roy and Ms Shreya Chhetri, Advocates.
CORAM:
HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE SACHIN DATTA
O R D E R
% 28.03.2025 CM APPL.7864/2025 1.
The Revenue has filed the present application seeking recall of the order dated 23.08.2024, whereby the impugned show cause notice was set aside and the matter was remanded to the concerned authority for decision afresh in the light of the amendments to Section 16(4) of the Central Goods and Services Tax Act, 2017. The Revenue points out that the amendments as introducing Sub-section (5) of Section 16 of the Finance (No.2) Act, 2024 had not been notified. The fact that the said provision had not been notified was not brought to the notice of this court.
2.
The aforesaid contention appears merited. However, it had noted that the said provision has since been notified. Thus, as on that date, the order passed by this court on 23.08.2024 would sustain. Thus, there is no requirement to recall the said order dated 23.08.2024. 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 01/07/2025 at 22:47:30
3.
The learned counsel appearing for the Revenue concurs with the same.
4.
In view of the above, the application is disposed of. VIBHU BAKHRU, J SACHIN DATTA, J MARCH 28, 2025 RK Click here to check corrigendum, if any 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 01/07/2025 at 22:47:30