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2025 DAILYLAW 9452 (DEL)

PHELAN ENERGY INDIA PRIVATE LIMITED v. COMMISSIONER OF CGST DELHI CENTRAL GOODS AND SERVICE TAX & ORS.

W.P.(C)/1680/2025 · 2025-02-11

Harish Vaidyanathan Shankar, Yashwant Varma

Writ Petition (Civil)body2025

Judgment text

Extracted from the PDF above. The PDF is authoritative.

W.P.(C) 1680/2025 Page 1 of 2 $~59 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1680/2025 PHELAN ENERGY INDIA PRIVATE LIMITED .....Petitioner Through: Mr. Khursheed Ahmad, Mr. Mohammad Kamil, Mr. Kartik Bharol, Mr. Pawan Sharma, Advocate(s) versus COMMISSIONER OF CGST DELHI CENTRAL GOODS AND SERVICE TAX & ORS. .....Respondents Through: Mr. Shubham Tyagi, SSC for CBIC. CORAM: HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR O R D E R % 03.04.2025 REVIEW PET. 159/2025 1. The present review petition has been filed on behalf of Respondents No.1, 2 and 3 seeking review of Judgment/Order dated 11.02.2025 passed by this Court in W.P.(C) 1680/2025. 2. During the hearing of the petition, learned Counsel for the Petitioner herein apprises this Court of an Order dated 18.03.2025 passed by the Joint Commissioner, Central Goods and Services Tax (Appeals). By the said Order, the Joint Commissioner, Central Goods and Services Tax (Appeals) has allowed the appeal filed by the Petitioner herein. 3. Consequently, the instant review petition is rendered infructuous. The 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 09/04/2025 at 14:39:17 W.P.(C) 1680/2025 Page 2 of 2 review petition is accordingly disposed of. The aspect of the Appeal falling within the larger period of limitation, being a pure question of fact, is left open for consideration in appropriate proceedings. SUBRAMONIUM PRASAD, J HARISH VAIDYANATHAN SHANKAR, J APRIL 03, 2025 RJ 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 09/04/2025 at 14:39:17