Dismissed

Court on Its Own Motion v. Ravi Babu , Assistant Commissioner, Cgst , Division Daryaganj

Delhi HC13 Aug 2026CONT.CAS(C)/237/2023

Case brief

AI extract

What is this about?

The Court on its own motion disposed of a contempt petition against the Assistant Commissioner, CGST Delhi, based on an issuance of a Show Cause Notice. The Court accepted the respondent's unconditional apology tendered via affidavit and in open court, noting his retirement, and consequently closed the contempt proceeding.

What did the court decide?

The contempt petition was dismissed and the matter was closed upon acceptance of unconditional apology.

Court on Its Own Motion Vs Ravi Babu , Assistant… — Contempt of Court | Delhi HC (2026)

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$~19

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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CNR No. DLHC010066222023

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% Date of Decision: 13^th August, 2026

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- CONT.CAS(C) 237/2023

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COURT ON ITS OWN MOTION .....Petitioner Through: None.

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versus

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RAVI BABU, ASSISTANT COMMISSIONER, CGST, DIVISION DARYAGANJ .....Respondent Through: Mr. Atul Tripathi, SSC-CBIC with Mr. Shubham Mishra, Advocate along with the respondent in person (M:9560018960)

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CORAM:

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HON'BLE MS. JUSTICE MINI PUSHKARNA

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MINI PUSHKARNA, J (ORAL)

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The present petition was initiated on account of a reference that was forwarded to this Court, along with the order dated 19^th July, 2022, passed by the Customs, Excise and Service Tax Appellate Tribunal (“CESTAT”), Principal Branch, R.K. Puram, New Delhi.

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The aforesaid reference was made on account of the fact that the respondent herein, i.e., Assistant Commissioner, Central Goods and Service Tax, Delhi, Shri. Ravi Babu, had issued a Show Cause Notice dated 13^th December, 2021, to one M/s Porteck India Info Services Pvt. Ltd., in regards the refund under CENVANT Credit Rules, 2017, which already stood adjudicated by the CESTAT vide the final order dated 14^th October, 2021, in Service Tax Appeals bearing nos. 50753/2020 and 50754/2020.

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Signature Not Verified

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Page 1 of 2

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Digitally Signed By:HARIOM SHARMA Signing Da te:1 9.08.2026 19:41:54

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Learned counsel for the respondent puts in his appearance before this Court along with the respondent, and submits that an Affidavit dated 12^th February, 2026, has been filed by the respondent, wherein, the respondent has tendered an unconditional apology before this Court.

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Learned counsel for the respondent has also taken this Court through the said Affidavit to submit that issuance of the Show Cause Notice dated 13^th December, 2021, by the respondent was a bona fide act on his behalf, and was in no manner intended to flout the final adjudication by the CESTAT.

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The respondent, who is present before this Court, expresses unconditional apology before this Court.

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This Court is further informed that the respondent has already retired in June, 2022, and no disciplinary proceedings or other proceedings have been initiated against him on the basis of the said Show Cause Notice having been issued by him.

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Accordingly, this Court accepts the unconditional apology given by the respondent. The present contempt is accordingly closed.

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Petition is accordingly disposed of.

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MINI PUSHKARNA, J

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AUGUST 13, 2026/ au

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Signature Not Verified

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Page 2 of 2

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Digitally Signed By:HARIOM SHARMA Signing Da te:1 9.08.2026 19:41:54

Court on Its Own Motion v. Ravi Babu , Assistant Commissioner, Cgst , Division Daryaganj

Case brief

What is this about?

What did the court decide?

Court on Its Own Motion v. Ravi Babu , Assistant Commissioner, Cgst , Division Daryaganj

Case brief

What is this about?

What did the court decide?

What the court decided

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