Disposed¶17

Duvro Infra Decor Private Limited v. Commissioner ,Department of Trade and Taxes, Govt of NCT of Delhi

Delhi HC18 Mar 2025W.P.(C)/3282/2025

Case brief

AI extract

What is this about?

Delhi HC order 18.03.2025, W.P.(C) 3282/2025 (Varma & Shankar JJ.): writ of Duvro Infra Decor Pvt Ltd disposed with direction to GNCTD Department of Trade and Taxes to conclude GST SCN proceedings of 25.02.2025 preferably within four weeks, with hearing opportunity; petitioner's GST registration suspended via SCN; merits kept open; CM APPL. 15546/2025 (Ex.) allowed.

What did the court decide?

Direction to the concerned respondent to conclude the SCN proceedings with due expedition, preferably within four weeks, in accordance with law and after providing an opportunity of hearing to the petitioner; all rights and contentions on merits kept open. ¶17

Duvro Infra Decor Private Limited Vs Commissioner ,Department of Trade and Taxes, Govt of NCT of Delhi — Delhi HC (2025) — LawSathi Research

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the Court should direct the concerned respondent to conclude the Show Cause Notice proceedings commenced pursuant to the notice issued on 25 February 2025, pursuant to which the petitioner's GST registration has been placed in suspension.

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Court's answer

No justification found to retain the writ petition on the board; it stands disposed of with a direction to the concerned respondent to ensure the SCN proceedings are concluded with due expedition, preferably within a period of four weeks.

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Ratio / Principle

The respondent is directed to proceed in the matter in accordance with law and after providing an opportunity of hearing to the writ petitioner.

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Key takeaways

All rights and contentions of the respective parties on merits are kept open, i.e., the merits of the SCN/GST suspension dispute were not adjudicated in this order.ratio¶19
CM APPL. 15546/2025 (Ex.) allowed, subject to all just exceptions, and the application stands disposed of.ratio¶12

Detailed headnote1 paragraphs

Delhi High Court (W.P.(C) 3282/2025; Yashwant Varma J. and Harish Vaidyanathan Shankar J.; 18.03.2025). Duvro Infra Decor Private Limited petitioned owing to the respondents' failure to conclude GST Show Cause Notice proceedings commenced pursuant to a notice issued on 25 February 2025, under which the petitioner's GST registration had been placed in suspension. The Court found no justification to retain the writ petition on its board and disposed of it, directing the concerned respondent (Commissioner, Department of Trade and Taxes, GNCTD) to conclude the SCN proceedings with due expedition, preferably within four weeks, proceeding in accordance with law and providing an opportunity of hearing to the petitioner; all rights and contentions of the respective parties on merits were kept open. Incidental application CM APPL. 15546/2025 (Ex.) was allowed subject to all just exceptions and disposed of. No statute or precedent is cited and no merits question was decided in this order.

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$~49

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- W.P.(C) 3282/2025

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DUVRO INFRA DECOR PRIVATE LIMITED .....Petitioner Through: Mr. Udit Bakshi, Mr. Bhwesh Bhola, Mr. Piyush Kumar and Ms. Urvashi Dhiman, Advs.

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versus

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COMMISSIONER ,DEPARTMENT OF TRADE AND TAXES, GOVT OF NCT OF DELHI .....Respondent Through: Mr. Aditya Singla, SSC, CBIC, Ms. Medha Navami and Ms. Arya Suresh Nair, Advs. Ms. Urvi Mohan, Adv. for GNCTD.

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CORAM:

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HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

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O R D E R

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% 18.03.2025

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CM APPL. 15546/2025 (Ex.)

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Allowed, subject to all just exceptions.

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The application shall stand disposed of.

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W.P.(C) 3282/2025

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The petitioner is constrained to approach this Court consequent to a failure on the part of the respondents to conclude the Show Cause Notice [“ SCN”] proceedings which commenced pursuant to the issuance of that notice on 25 February 2025. The Goods and Services Tax [“ GST ”] registration of the petitioner has also come to be placed in suspension in terms of that notice.

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This is a digitally signed order. 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 20/03/2025 at 12:42:13

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In view of the aforesaid, we find no justification to retain the writ petition in our board. The same shall consequently stand disposed of with a direction to the concerned respondent to ensure that the SCN proceedings are concluded with due expedition and preferably within a period of four weeks from today.

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The respondent shall proceed in the matter in accordance with law and after providing an opportunity of hearing to the writ petitioner.

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All rights and contentions of respective parties on merits are kept open.

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YASHWANT VARMA, J.

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HARISH VAIDYANATHAN SHANKAR, J. MARCH 18, 2025/ nd

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This is a digitally signed order.

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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 20/03/2025 at 12:42:13

Duvro Infra Decor Private Limited v. Commissioner ,Department of Trade and Taxes, Govt of NCT of Delhi

Case brief

What is this about?

What did the court decide?

Duvro Infra Decor Private Limited v. Commissioner ,Department of Trade and Taxes, Govt of NCT of Delhi

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Procedural history

Parties & counsel

Coram

Case details

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