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IN THE HIGH COURT OF DELHI AT NEW DELHI

CM APPL. 33266/2022 in

+

W.P.(C) 10456/2022

M/S APEX TRADERS

..... Petitioner

Through:

Mr Harsh Sethi and Mr Anant Nigam,

Advs.

versus

COMMISSIONER OF CENTRAL TAXES,

GST DELHI, (NORTH)

..... Respondent

Through:

Mr Aditya Singla, Sr. Standing

Counsel with Mr Adhishwar Suri,

Adv.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MS. JUSTICE TARA VITASTA GANJU

[Physical Court hearing/ Hybrid hearing (as per request)]

RAJIV SHAKDHER, J. (Oral):

CM No.33266/2022

1. On the previous date, i.e., 29.07.2022, we had recorded the following

concerning the above-captioned application:

“CM APPL. 33266/2022

This is a digitally signed Judgement.

NEUTRAL CITATION NO: 2022/DHC/003127

accordingly, the same would stand dissolved.

This is a digitally signed Judgement.

NEUTRAL CITATION NO: 2022/DHC/003127

This is a digitally signed Judgement.

NEUTRAL CITATION NO: 2022/DHC/003127

Court on the next date of hearing.”

2. Pursuant to the directions issued on 29.07.2022, Mr Surat Singh (who

has been identified by Mr Harsh Sethi, Advocate) is present in Court.

3. We have recorded the statement of Mr Surat Singh today.

3.1.

In the statement made by Mr Surat Singh, he has admitted before us

that he had appended his signatures, both, on the writ petition as well as the

affidavit accompanying the writ petition.

3.2.

Furthermore, on being queried, Mr Surat Singh has stated that the

affairs of the petitioner concern were managed by one Mr Ravinder Baweja

and that he was unaware of it’s working.

3.3.

To another query, as to whether he had interacted with Mr Gaurav

Gupta, whose name had cropped-up in the statement made before the

concerned officer by Mr Surat Singh, we are told by Mr Surat Singh that he

has not interacted with Mr Gaurav Gupta.

4. We may also record that Mr Harsh Sethi has filed an affidavit dated

08.08.2022, in terms of our direction issued on29.07.2022.

4.1. In the affidavit, Mr Sethi has confirmed the fact that both the petition

and the affidavit were signed by Mr Surat Singh, albeit, in his presence.

5. Mr Aditya Singla, who appears on behalf of the respondent/revenue,

has brought to our notice a series of orders passed in W.P.(C)No.5769/2019,

titled M/s Global Suppliers v. Union of India & Ors.

This is a digitally signed Judgement.

NEUTRAL CITATION NO: 2022/DHC/003127

5.1. The copies of the orders which have been placed before us are dated

20.09.2019, 23.09.2019 and 27.09.2019. These orders were passed by a

coordinate bench of this Court.

5.2.

Upon a perusal of the aforesaid orders, what emerges is that Mr Surat

Singh and Mr Ravinder Baweja have, perhaps, floated various entities and

obtained or attempted to obtain benefits from the revenue albeit, falsely.

5.3.

It is also pertinent to note that Mr Gaurav Gupta’s name finds mention

in the order dated 20.09.2019.

6. Insofar as the above-captioned matter is concerned, it was listed before

us for the first time on 12.07.2022, when we had recorded the following:

“CM No.30207/2022 in W.P.(C) 10456/2022[Application filed on

behalf of the petitioner seeking interim relief]

List the matter on 15.07.2022.”

6.1.

On the returnable date, i.e., 15.07.2022, Mr Singla had stated the

following:

“W.P.(C) 10456/2022 & CM APPL. 30207/2022[Application

filed on behalf of the petitioner seeking interim relief]

This is a digitally signed Judgement.

NEUTRAL CITATION NO: 2022/DHC/003127

6. The pending application shall accordingly stand closed.”

7. As is evident from the proceedings of 15.07.2022, the writ petition

was disposed of in view of Mr Singla’s stand, on that date, that the

provisional attachment order dated 31.12.2019 had not been extended.

8.

The matter was listed once again before us on 29.07.2022, as noticed

above, on two applications moved by the petitioner.

8.1. The first application was numbered