M/S B.L. KASHYAPA AND SONS LTD. vs. INCOME TAX OFFICE

CRL.M.C./2424/2022HC DelhiDLHC01019902202212 August 2026Author: HON'BLE MR. JUSTICE SAURABH BANERJEE2 pages

AI SummaryWithdrawn

What did the High Court hold?

The Court considered the arguments presented. The learned counsel for the petitioner sought to withdraw the petitions, stating that arguments on charge had been addressed and only the final order was awaited before the learned ACJM. The petitioner requested liberty to take appropriate steps in accordance with law, if and when required. The Court allowed this request. Consequently, the present petitions, along with any pending applications, were dismissed as withdrawn. No specific findings were made on the merits of the case, as the petitions were withdrawn by the petitioner.

What were the facts?

The petitioner, M/s B.L. Kashyap and Sons Ltd., filed three criminal miscellaneous petitions (CRL.M.C. 2422/2022, CRL.M.C. 2423/2022, and CRL.M.C. 2424/2022) before the Delhi High Court. The respondent was the Income Tax Office. The petitions were related to proceedings where arguments on charge had been addressed, and a final order was awaited from the learned ACJM. The petitioner sought to withdraw these petitions.

What were the issues?

1. Whether the petitioner is entitled to withdraw the present petitions with liberty to take appropriate steps in accordance with law, if, as and when required, given that arguments on charge have been addressed and a final order is awaited before the learned ACJM. Assessee's Contention: The learned counsel for the petitioner sought to withdraw the present petitions with liberty to take appropriate steps in accordance with law, if, as and when required. The judgment does not record any specific arguments made by the assessee beyond this request. Revenue's Contention: The judgment does not record any specific arguments made by the revenue.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~23 to 25 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010198982022 CRL.M.C. 2422/2022, CRL.M.A. 10193/2022 M/S B.L. KASHYAP AND SONS LTD. .....Petitioner Through: Mr. Vignaraj Pasayat, Ms. Karnika Singh Pasayat, Mr. Naman Aggarwal, and Mr. Eishan, Advocates versus INCOME TAX OFFICE .....Respondent Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kumar, Mr. Rishabh Nangia, Advocates 24 # CNR No. DLHC010199002022 CRL.M.C. 2423/2022, CRL.M.A. 10242/2022 M/S B.L. KASHYAP AND SONS LTD. .....Petitioner Through: Mr. Vignaraj Pasayat, Ms. Karnika Singh Pasayat, Mr. Naman Aggarwal, and Mr. Eishan, Advocates versus INCOME TAX OFFICE .....Respondent Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kumar, Mr. Rishabh Nangia, Advocates 25 # CNR No. DLHC010199022022 + CRL.M.C. 2424/2022, CRL.M.A. 10196/2022 M/S B.L. KASHYAPA AND SONS LTD. .....Petitioner Through: Mr. Vignaraj Pasayat, Ms. Karnika Singh Pasayat, Mr. Naman Aggarwal, and Mr. Eishan, Advocates versus INCOME TAX OFFICE .....Respondent Through: Mr. Puneet Rai, SSC with Mr.

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 14/08/2026 at 11:37:27

Ashvini Kumar, Mr. Rishabh Nangia, Advocates

CORAM:

HON'BLE MR. JUSTICE SAURABH BANERJEE

O R D E R %

12.08.

2026

Considering the arguments on charge have been addressed and only final order therein is awaited before the learned ACJM, learned counsel for the petitioner seeks to withdraw the present petitions with liberty to take appropriate steps in accordance with law, if, as and when required.

As such, the present petitions, alongwith pending application(s), are dismissed as withdrawn.

A copy of this order be kept in all the connected matters.

SAURABH BANERJEE, J AUGUST 12, 2026/So

Recent GST High Court judgments

Search GST case law →