2025 (3) TMI 940 - HC - GST

Petitioner Seeks F.I.R. for GST Non-payment; Court Orders Review and 'Speaking Order' Issuance Within Two Weeks

M/s Metro Engineers Versus Union Of India And Ors

In the Delhi HC case, the petitioner sought an F.I.R. against respondent No. 2 for GST non-payment. The court directed respondent No. 1 to assess the ... Seeking direction for registration of F.I.R. against respondent No. 2 for non-payment of GST and other offences - HELD THAT:- It is directed that respondent No. 1 shall consider the representations dated 26.10.2024 and 24.12.2024 made by the petitioner and pass the speaking order within a period of 2 weeks from today. The respondent No. 1, if it deems fit, shall hear the petitioner and respondent No. 2 before passing the said speaking order - Petition allowed. In the case before the Delhi High Court, presided over by HON'BLE MR. JUSTICE JASMEET SINGH, the petitioner sought a directive for the registration of an F.I.R. against respondent No. 2 for non-payment of GST and other related offences. The petitioner requested that respondent No. 1 consider their representations dated 26/10/2024 and 24/12/2024, which called for action against respondent No. 2 under specific sections of the Bhartiya Nyaya Sanhita, 2023. The petitioner claimed that despite full payment to respondent No. 2, the GST was not deposited with the Government of India.The court, acknowledging the petitioner's limited request to consider the representations, issued a notice and directed respondent No. 1 to evaluate the representations and issue a 'speaking order' within two weeks. Respondent No. 1 was also advised to potentially hear both parties before making a decision. The petition was allowed and disposed of with these directions, and a copy of the case documents was ordered to be sent to Mr. Harpreet Singh, the learned Standing Counsel.