Thales India Private Limited vs Commissioner Of The Central Excise & ... on 12 January, 2022

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Delhi High Court - Orders

Thales India Private Limited vs Commissioner Of The Central Excise & ... on 12 January, 2022

Bench: Manmohan, Navin Chawla

                          $~S-41
                          *     IN THE HIGH COURT OF DELHI AT NEW DELHI
                          +     W.P.(C) 9482/2019
                                THALES INDIA PRIVATE LIMITED                               ..... Petitioner
                                                    Through:      Ms.Pankhuri Shrivastava, Advocate.

                                                    versus

                                COMMISSIONER OF THE CENTRAL EXCISE & CENTRAL
                                GOODS AND SERVICE TAX,
                                AUDIT-II, DELHI & ANR                       ..... Respondents
                                               Through: Mr.Harpreet Singh, Advocate with
                                                        Ms.Suhani Mathur, Advocate.

                                CORAM:
                                HON'BLE MR. JUSTICE MANMOHAN
                                HON'BLE MR. JUSTICE NAVIN CHAWLA
                                        ORDER

% 12.01.2022 The petition has been heard by way of video conferencing.

CM APPL. No 1875/2022

Present application has been filed on behalf of the Respondents seeking vacation of the interim order dated 2nd September, 2019 passed by this Court in the present matter, whereby further audit proceedings had been stayed.

Learned counsel for the petitioner states that the issue raised in the present petition is no longer res integra, as it stands decided by this Court in favour of the Respondents in the matter of Aargus Global Logistics Pvt. Ltd. Versus DOl & Ors., W.P. (C) No. 2850/2020 vide judgment dated 6th March, 2020. He states that the view expressed by this Court in Aargus Global Logistics Pvt. Ltd. (supra) has subsequently been affirmed by a Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:14.01.2022 18:14:53 coordinate bench of this Court in the case of Vianaar Homes Private Limited Vs. Assistant Commissioner (Circle-12), CGST, Audit-II, Delhi & Ors., W.P(C) 2245/2020 vide order dated 3rd November, 2020. He further states that since the issue raised in the present petition already stand decided in the favour of the Respondent the present Petition deserves to be rejected and in-fact, the interim order 02.09.2019 deserves to be modified/vacated immediately.

Issue notice. Ms.Pankhuri Shrivastava, learned counsel for the petitioner accepts notice. She fairly states that the issue in the present writ petition is squarely covered against the petitioner by the judgment of this Court in Aargus Global Logistics Pvt. Ltd. (supra) and Vinaar Homes Private Limited (supra).

Keeping in view the aforesaid, the present writ petition is dismissed and the interim order dated 2nd September, 2019 is vacated.

MANMOHAN, J NAVIN CHAWLA, J JANUARY 12, 2022 TS Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:14.01.2022 18:14:53

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Delhi High Court - Orders