M/S Asian Traders v. Principal Commissioner Of Department Of Trade And Taxes, Government Of NCT Of Delhi

$~78, 80 and 81 * IN THE HIGH COURT OF DELHI AT NEW DELHI + CONT.CAS(C) 969/2024 & CM APPL. 34811/2024 M/S JVN TRADERS PVT. LTD.

..... Petitioner Through:

None.

versus PRINCIPAL COMMISSIONER OF DEPARTMENT OF TRADE AND TAXES, GOVERNMENT OF NCT OF DELHI..... Respondent Through:

Appearance not given.

+ CONT.CAS(C) 971/2024 & CM APPL. 34813/2024 M/S ASIAN TRADERS ..... Petitioner Through:

None.

versus PRINCIPAL COMMISSIONER OF DEPARTMENT OF TRADE AND TAXES, GOVERNMENT OF NCT OF DELHI ... Respondent Through:

Mr. Rajeev Aggarwal, ASC with Mr.

Prateek Badhwar, Ms. Shaguftha H.

Badhwar, Ms.

Samridhi Vats, Advocates + CONT.CAS(C) 972/2024 & CM APPL. 34814/2024 M/S FRIENDS MEDIA ADD COMPANY ..... Petitioner Through:

None.

versus PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX, WEST DELHI ..... Respondent Through:

Mr. Anish Roy, SSC for CBIC with Mr.

Girish Agarwal, Advocate (M:9582241162)

CORAM:

HON'BLE MS. JUSTICE MINI PUSHKARNA The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

% 31.05.2024

O R D E R

CM APPL. 34811/2024 in CONT.CAS(C) 969/2024 (Exemption) CM APPL. 34813/2024 in CONT.CAS(C) 971/2024 (Exemption) CM APPL. 34814/2024 in CONT.CAS(C) 972/2024 (Exemption) 1.

Exemptions allowed, subject to just exceptions. 2.

Applications are disposed of.

CONT.CAS(C) 969/2024 CONT.CAS(C) 971/2024 CONT.CAS(C) 972/2024 3.

The present petitions have been filed alleging willful disobedience of the Judgment dated 22nd April, 2024 passed in W.P.(C) 5491/2024; judgment dated 16th April, 2024 passed in W.P.(C) 5378/2024; judgment dated 12th February, 2024 passed in W.P.(C) 1260/2024, wherein, learned Division Bench had passed the directions that GST registration of the petitioners be cancelled within a period of four weeks, since the petitioners had already closed business.

4.

None had appeared for the petitioners in the first call. None appears for the petitioners even after Passover.

5.

Learned counsel for the respondent in CONT.CAS(C) 971/2024, submits that the GST registration of the petitioner has already been cancelled, and directions passed in the aforesaid judgments have been complied with.

6.

Since there is no appearance on behalf of the petitioners, it is presumed that in CONT.CAS(C) 969/2024 and CONT.CAS(C) 972/2024 also, the directions passed by the learned Division Bench have been The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

complied with, and GST registration of the petitioners have been cancelled. 7.

Accordingly, the present petitions are disposed of, as having been satisfied. However, liberty is granted to the petitioners to revive the present petitions, in case, the grievance of the petitioners still survives. MINI PUSHKARNA, J MAY 31, 2024 au The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.