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Delhi High Court - Orders

Sharp Business Systems (India) Private ... vs Union Of India & Ors on 10 October, 2023

Author: Yashwant Varma

Bench: Yashwant Varma, Dharmesh Sharma

                             $~12
                             *    IN THE HIGH COURT OF DELHI AT NEW DELHI
                             +    W.P.(C) 6716/2021
                                  SHARP BUSINESS SYSTEMS (INDIA) PRIVATE LIMITED
                                                                            ..... Petitioner
                                                   Through: Ms. Kavita Jha, Ms. Shammi
                                                            Kapoor and Mr. Vishal Kumar,
                                                            Advs.
                                                   versus

                                       UNION OF INDIA & ORS.                                                       ..... Respondents
                                                     Through:                                        Mr.Vijay Joshi, Mr. Shubham
                                                                                                     Chaturvedi, Advs. for R-1
                                                                                                     (UOI)
                                                                                                     Mr. Harmeet Singh, SSC with
                                                                                                     Mr. Jatin Kumar Gaur, Adv.
                                       CORAM:
                                       HON'BLE MR. JUSTICE YASHWANT VARMA
                                       HON'BLE MR. JUSTICE DHARMESH SHARMA
                                                    ORDER

% 10.10.2023

1. This writ petition has been preferred for directions being framed commanding the Adjudicating Authority to conclude proceedings on remand and which have been placed before it in terms of the order of the Customs, Excise and Service Tax Appellate Tribunal ["CESTAT"] dated 22 June 2017. Additionally, a prayer is made for a refund of the pre-deposit which was made by the petitioner for the purposes of pursuing the appeal before the CESTAT.

2. Mr. Singh, learned counsel appearing for the Adjudicating Authority, on instructions, states that the matter on remand shall be duly considered and disposed of finally within a period of six weeks from today. The statement so made is recorded and accepted.

3. We further direct the respondents to refund the pre-deposit forthwith along with interest that is statutorily payable.

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 13/10/2023 at 11:41:13

4. The writ petition shall stand disposed of on the above terms.

YASHWANT VARMA, J.

DHARMESH SHARMA, J.

OCTOBER 10, 2023 sm 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 13/10/2023 at 11:41:13