M/S Exotic Packaging And Marketing Private Limited v. Joint Commissioner Cgst Faridabad And ORS.
$~1 (SDB) * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2944/2025 & REVIEW PET. 296/2025 M/S EXOTIC PACKAGING AND MARKETING PRIVATE LIMITED .....Petitioner Through:
Mr. Udit Sharma and Mr.Aniket Khanduri for M.S Vibhooti Malhotra, Advs.
versus JOINT COMMISSIONER CGST FARIDABAD AND ORS.
.....Respondents Through:
Ms. Vaishali Gupta, Panel Counsel, Civil, GNCTD.
CORAM:
JUSTICE PRATHIBA M. SINGH JUSTICE HARISH VAIDYANATHAN SHANKAR
O R D E R
% 09.05.2025 1.
This hearing has been done through hybrid mode. REVIEW PET. 296/2025 in W.P.(C) 2944/2025 2.
The present review petition has been filed seeking review of the order dated 7th March, 2025 vide which the Court had dismissed the W.P.(C) 2944/2025 on the ground of lack of territorial jurisdiction. The relevant portion of the said order reads as under:
<We take note of the fact that the impugned order has been passed by the Joint Commissioner, CGST, Faridabad. In view of the aforesaid, it is manifest that this Court would lack territorial jurisdiction.
The writ petition shall consequently stand dismissed, with liberty reserved to the writ petitioner to institute 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 19:55:46
proceedings before the appropriate High Court, if so chosen and advised.
All rights and contentions of respective sides including the issue of maintainability of a writ challenge are kept open to be urged in further proceedings that may be instituted.= 3.
The review has been sought on the ground, inter alia, that even though the order challenged in the W.P.(C) 2944/2025 has been passed by the Joint Commissioner, CGST, Faridabad, the writ petition would be maintainable before this Court as the cause of action has arisen here. Further, the Petitioner's GST registration is also stated to be in Delhi. 4.
In the opinion of this Court, this would not be ground for review of order dated 7th March, 2025, as there is no error apparent on the fact of the record.
5.
Accordingly, the review petition is dismissed. The Petitioner is free to avail of his remedies available in law.
PRATHIBA M. SINGH, J.
HARISH VAIDYANATHAN SHANKAR, J.
MAY 9, 2025 Rahul/msh 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 19:55:46