GUANGZHOU USHA INTERNATIONAL LTD vs. COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION)
What did the High Court hold?
The Delhi High Court held that the petitioner's application under the Direct Tax Vivad Se Vishwas Scheme, 2024, had led to the issuance of Form-02, which determined the amount payable. The petitioner expressed its desire to withdraw the pending writ petitions to facilitate these payments. Consequently, the Court ordered the dismissal of the petitions as withdrawn. The Court also granted liberty to the petitioner to seek revival of these petitions if the application under the DTVSV Scheme did not attain finality after the payments were made. The primary reasoning was to allow the petitioner to avail the settlement scheme and resolve its disputes, with a provision for recourse if the scheme's finality was not achieved.
What were the facts?
The petitioner, Guangzhou Usha International Ltd., filed multiple writ petitions before the Delhi High Court challenging various orders or actions by the Income Tax Department. The assessment years and specific amounts in dispute are not detailed in this order. The procedural history indicates that the petitioner applied for settlement of its disputes under the Direct Tax Vivad Se Vishwas Scheme, 2024. Following this application, Form-02 was issued, determining the amount payable by the petitioner. The petitioner then expressed its intention to withdraw the pending writ petitions to make the payments as determined in Form-02.
What were the issues?
1. Whether the petitioner is entitled to withdraw the present writ petitions in light of its application under the Direct Tax Vivad Se Vishwas Scheme, 2024? (Question of law) Assessee's Contention: The petitioner, Guangzhou Usha International Ltd., argued that it had filed an application under the Direct Tax Vivad Se Vishwas Scheme, 2024, to settle its disputes with the Revenue Department. Form-02 had been issued, determining the amount payable. The petitioner wished to withdraw the present petitions to make these payments. Revenue's Contention: Appearance was not received for the respondent, hence no arguments were recorded for the revenue.
AI-generated summary — verify with the full judgment below
Heard together (4 matters)
Read from the judgment's own cause title. This page is filed under one of them.
$~52 to 57 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1850/2016 GUANGZHOU USHA INTERNATIONAL LTD. .....Petitioner Through: Mr. Vaibhav Kulkarni, Adv. (9911013919) versus COMMISSIONER OF INCOME TAX .....Respondent Through: Appearance not received. ~53 + W.P.(C) 11183/2016 GUANGZHOU USHA INTERNATIONAL LTD. .....Petitioner Through: Mr. Vaibhav Kulkarni, Adv. (9911013919) versus COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION)-I .....Respondent Through: Appearance not received ~54 + W.P.(C) 11820/2019 GUANGZHOU USHA INTERNATIONAL LTD .....Petitioner Through: Mr. Vaibhav Kulkarni, Adv. (9911013919) versus COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION) .....Respondent Through: Appearance not received ~55 + W.P.(C) 15909/2022 GUANGZHOU USHA INTERNATIONAL LTD .....Petitioner Through: Mr. Vaibhav Kulkarni, Adv. (9911013919) 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 14/07/2025 at 13:24:13
versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE INTERNATIONAL TAXATION 1(3)(1) .....Respondent Through: Appearance not received ~56 + W.P.(C) 2966/2022 GUANGZHOU USHA INTERNATIONAL LTD .....Petitioner Through: Mr. Vaibhav Kulkarni, Adv. (9911013919) versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE INTERNATIONAL TAXATION 1 (3) (1) .....Respondent Through: Appearance not received ~57 + W.P.(C) 12149/2023 & CM APPL. 47754/2023 GUANGZHOU USHA INTERNATIONAL LTD .....Petitioner Through: Mr. Vaibhav Kulkarni, Adv. (9911013919) versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE INT TAX 1(3)(1) NEW DELHI .....Respondent Through: Appearance not received. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA O R D E R % 09.07.2025 1. This hearing has been done through hybrid mode. 2. Ld. Counsel for the Petitioner submits that the Petitioner had filed an 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 14/07/2025 at 13:24:13
application under the ‘Direct TaxVivad Se Vishwas Scheme, 2024’ (hereinafter, ‘DTVSV Scheme’) to settle its disputes with the Revenue Department. 3. In the said application, Form-02 has been issued, determining the amount payable. A copy of the Form-02 has been handed across to the Court. Let the same be taken on record. 4. The Petitioner submits that they wish to withdraw the present petitions and thereafter, make payments in terms of the amount determined in Form-02. 5. Thus, the petitions are dismissed as withdrawn. 6. If for any reason, the application under the DTVSV Scheme does not attain finality after payments, the Petitioner shall be free to seek revival of these petitions. PRATHIBA M. SINGH, J RAJNEESH KUMAR GUPTA, J JULY 9, 2025 kk/ss 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 14/07/2025 at 13:24:13
Recent GST High Court judgments
Search GST case law →- M/S. Archana Agro, Nayagarh vs. The Chief Commissioner Of Commercial Taxes And Goods And Services Tax, CuttackOrissa · 3 Nov 2026
- M/S.Shree Jagannath Associates, Angul vs. The Chief Commissioner Of Commercial Taxes And Goods And Services Tax, CuttackOrissa · 3 Nov 2026
- Sampat Raj Jain vs. The State Of Assam And 3 Ors.Gauhati · 3 Nov 2026
- Sri Hardik Gowda vs. Sri Jayaram PKarnataka · 3 Nov 2026
- Shiv Ram vs. State Of Hp And OrsHimachal Pradesh · 3 Nov 2026
