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2022 (2) TMI 658 - HC - GSTStay on further audit proceedings - HELD THAT - 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. VERSUS UNION OF INDIA ANR. 2020 (3) TMI 811 - DELHI HIGH COURT and Vianaar Homes Private Limited VIANAAR HOMES PRIVATE LIMITED VERSUS ASSISTANT COMMISSIONER (CIRCLE-12) , CENTRAL GOODS SERVICES TAX, AUDIT-II, DELHI ORS. 2020 (11) TMI 150 - DELHI HIGH COURT . The present writ petition is dismissed.
Issues:
1. Vacation of interim order dated 26th July, 2019 in the present matter. Analysis: The judgment delivered by the High Court addressed the issue of vacation of an interim order dated 26th July, 2019, in the present matter. The Respondents filed an application seeking the vacation of the said interim order. The Petitioner, represented by Ms. Pankhuri Shrivastava, Advocate, opposed the vacation, arguing that the issue had already been decided in favor of the Respondents in previous cases. Specifically, reference was made to the judgment in the matter of Aargus Global Logistics Pvt. Ltd. versus UOI & Ors., where the court ruled in favor of the Respondents. This decision was further affirmed by a Coordinate Bench of the Court in the case of Vianaar Homes Private Limited versus Assistant Commissioner (Circle-12), CGST, Audit-II, Delhi & Ors. The Petitioner acknowledged that the issue in the present writ petition was decisively against them based on the previous judgments cited. The Court, after considering the arguments presented, issued notice to the parties involved. Ms. Pankhuri Shrivastava, representing the Petitioner, accepted the notice and conceded that the issue in the present writ petition was squarely covered against the Petitioner by the judgments in Aargus Global Logistics Pvt. Ltd. and Vianaar Homes Private Limited. Consequently, the Court dismissed the writ petition and ordered the vacation of the interim order dated 26th July, 2019. The judgment was delivered by Hon'ble Mr. Justice Manmohan, with the agreement of the parties involved, leading to the dismissal of the petition and the vacation of the interim order.
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