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High Court of DelhiW.P.(C)/16574/2024

Gkc Projects Limited v. Government Of National Capital Territory Of Delhi & ORS.

2024-12-02Hon'Ble Mr. Justice Dharmesh Sharma,Hon'Ble Mr. Justice Yashwant Varma2 pages

$~66 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 16574/2024 & CM APPL. 70057/2024 (Interim Relief) GKC PROJECTS LIMITED .....Petitioner Through:

Counsel (appearance not given) versus GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI & ORS.

.....Respondents Through:

Mr. Avishkar Singhvi, ASC with Mr. Vivek Kumar Singh, Adv. for R-1 and R-2 Mr. Varun Vats, SPC for R3/UOI

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE DHARMESH SHARMA

O R D E R

% 02.12.2024 CM APPL. 70058/2024 (Ex.) Allowed, subject to all just exceptions.

The application is disposed of.

W.P.(C) 16574/2024 & CM APPL. 70057/2024 (Interim Relief) 1.

The writ petitioner impugns the order dated 31 August 2024 in terms of which a demand has come to be created under the Central Goods & Services Tax Act, 2017 for the tax period of April 2019 to March 2020.

2.

Undisputedly, the Resolution Plan which came to be framed in respect of the writ petitioner came to be approved on 30 March 2021. It is in the aforesaid backdrop that learned counsel places reliance on the decision rendered by the Supreme Court in Ghanshyam Mishra 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 06/12/2024 at 12:54:23

& Sons Pvt. Ltd. vs. Edelweiss Asset Reconstruction Co. [(2021) 9 SCR 657].

3.

In light of the aforesaid position and on instructions, Mr. Singhvi, learned counsel, submits that the demand which stands impugned shall be duly withdrawn and laid to rest by the respondents. The statement so made is recorded and accepted. 4.

The writ petition stands disposed of in light of the above. YASHWANT VARMA, J.

DHARMESH SHARMA, J.

DECEMBER 02, 2024 sp 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 06/12/2024 at 12:54:23