Ag India Retail Pvt Ltd v. The Additional Commissioner Department Of Trade And Taxes

$~71 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 11211/2025 & CM APPL. 46128/2025 AG INDIA RETAIL PVT LTD .....Petitioner Through:

Mr. Prem Ranjan Kumar, Adv.

versus THE ADDITIONAL COMMISSIONER DEPARTMENT OF TRADE AND TAXES .....Respondent Through:

Ms. Urvi Mohan, Adv.

CORAM:

JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

O R D E R

% 30.07.2025 1.

This hearing has been done through hybrid mode. CM APPL.46128/2025 (for exemption) 2.

Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 11211/2025 3.

The present petition has been filed by the Petitioner - AG India Retail Pvt. Ltd. under Articles 226 and 227 of the Constitution of India, inter alia, seeking issuance of an appropriate writ directing the Respondent to dispose of pending Appeals/Objections filed by Petitioner vide Reference Nos.153482, 153484, 153486, 153489 and 153492 all dated 23rd March, 2016 in a time bound manner.

4.

The brief background is that there were various alleged discrepancies in the returns filed by the Petitioner. Thereafter the assessments were framed and penalties were imposed by the Department, upon the Petitioner for the period from 1st July, 2013 onwards. Objections were filed by the Petitioner 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 02/08/2025 at 13:25:42

in 2016 itself and the same are yet to be decided by the Department of Trade and Taxes (hereinafter, 'Department').

5.

In the meantime, the Department resorted to attaching the bank accounts of the Petitioner on two occasions. The grievance of the Petitioner is that despite the Appeals/Objections having been filed, way back in 2016, the same are not being decided by the Department. 6.

Accordingly, in view of the fact that the Appeals/Objections have been pending since 23rd March, 2016, it is directed that the Appeals/Objections filed by the Petitioner shall be disposed of by the Department within three months from today.

7.

In the meantime, no coercive action shall be taken against the Petitioner.

8.

The petition is disposed of in the above terms. Pending applications, if any, are also disposed of.

PRATHIBA M. SINGH, J.

SHAIL JAIN, J.

JULY 30, 2025/dk/ck 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 02/08/2025 at 13:25:42