Delhi High Court - Orders
Deluxe Dry Cleaning vs Commissioner Of Central Goods And ... on 19 October, 2022
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
$~2
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 14070/2022 and CM APPL. 42962/2022
DELUXE DRY CLEANING ..... Petitioner
Through: Mr Rajesh Mahna with Ms Sonia
Sharma, Advocates.
versus
COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX
DELHI AND ANR ..... Respondents
Through: Mr Piyush Beriwal, Sr. Standing
Counsel for respondents no.1 and 2.
CORAM:
HON'BLE MR JUSTICE RAJIV SHAKDHER
HON'BLE MS JUSTICE TARA VITASTA GANJU
ORDER
% 19.10.2022 [Physical Hearing/Hybrid Hearing (as per request)]
1. Mr Piyush Beriwal, who appears on behalf of the respondents no.1 and 2, says that GSTN Delhi, located at World Mark-1, East Wing, 4th Floor, Aerocity, New Delhi-110037, would be proper and necessary party.
2. Accordingly, the aforementioned entity is arrayed as respondent no.3.
3. Notice shall be issued respondent no.3 via all modes, including email.
4. Mr Mahna will fille amended memo of parties within one week from today.
5. Substantive prayers sought in the writ petition, in a sense, reflect the grievance of the petitioner. For the sake of convenience, the same are extracted hereafter:
W.P.(C) 14070/2022 page 1 of 2 Signature Not Verified Digitally Signed By:PREM MOHAN CHOUDHARY Signing Date:04.11.2022 11:51:25 "(i) Issue a Writ of Mandamus or any other Writ, order or direction in the nature thereof to rectifying the technical glitches as negative balance appears in the electronic cash ledger in GST portal.
(ii) Issue a Writ of declaration or any other Writ, order or direction in the nature thereof that the Petitioner should not be held as a defaulter for non filing of the annual return as the same is due to technical glitches/fault of the Respondent."
6. Given the aforementioned, formal notice shall also issue to respondents no.1 and 2.
6.1. Mr Piyush Beriwal accepts notice on behalf of respondents no.1 and 2.
7. Counter-affidavit will be filed within four weeks. 7.1. Rejoinder thereto, if any, will be filed before the next date of hearing.
8. List the matter before the concerned Registrar for completion of service qua respondent no.3 and pleadings vis-à-vis the respondents on 07.12.2022.
9. List the matter before this court on 21.03.2023.
RAJIV SHAKDHER, J TARA VITASTA GANJU, J OCTOBER 19, 2022 / tr Click here to check corrigendum, if any W.P.(C) 14070/2022 page 2 of 2 Signature Not Verified Digitally Signed By:PREM MOHAN CHOUDHARY Signing Date:04.11.2022 11:51:25