VERTEX DATA SCIENCE LIMITED vs. COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2 NEW DELHI

PDF · subscribers
W.P.(C)/14036/2025HC DelhiDLHC01066831202526 September 2025Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Delhi High Court held that the writ petition filed by Vertex Data Science Limited has become infructuous. This decision was based on the joint submission of the learned counsel for both the petitioner (assessee) and the respondent (revenue). The counsel for the parties informed the Court that in view of the order dated 19.09.2025 passed by the Deputy Commissioner of Income Tax, International Taxation, Gurugram, the petition had become infructuous. The relevant part of the Deputy Commissioner's order confirmed that there was no outstanding demand pending against Vertex Data Science Limited and the Department did not wish to submit any claim in the liquidation proceedings. Consequently, the High Court disposed of the petition as infructuous. No specific issue regarding income tax law or assessment was decided on merits.

What were the facts?

The petitioner, Vertex Data Science Limited, filed a writ petition before the Delhi High Court. The petition was filed against the Commissioner of Income Tax (International Taxation)-2, New Delhi. The dispute arose from a notice to non-preferential creditors regarding a potential dividend distribution in the company's members' voluntary liquidation. The Deputy Commissioner of Income Tax, International Taxation, Gurugram, issued an order dated 19.09.2025. This order stated that there was no outstanding demand pending against Vertex Data Science Limited and therefore, the Department did not wish to submit any claim in the liquidation proceedings. The parties informed the High Court that this subsequent order had rendered the writ petition infructuous.

What were the issues?

1. Whether the writ petition filed by Vertex Data Science Limited has become infructuous in light of the order passed by the Deputy Commissioner of Income Tax, International Taxation, Gurugram, dated 19.09.2025? Assessee's Contention: The assessee, through its counsel, stated that the writ petition has become infructuous. The revenue, through its counsel, agreed with this submission. Revenue's Contention: The revenue, through its counsel, agreed with the assessee's submission that the writ petition has become infructuous.

AI-generated summary — verify with the full judgment below

$~2 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 14036/2025 VERTEX DATA SCIENCE LIMITED .....Petitioner Through: Dr. Shashwat Bajpai and Ms. Ishita Nayak, Advs. versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2 NEW DELHI .....Respondent Through: Mr. Shlok Chandra, SSC, Ms. Naincy Jain, JSC, Ms. Madhavi Shukla, JSC and Mr. Anshuman Jindal, Adv. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R %

26.09.2025 1. The learned counsel for the parties state that in view of the order dated 19.09.2025 passed by the Deputy Commissioner of Income Tax, International Taxation, Gurugram, the petition has become infructuous. The relevant part of the said order reads as under:- “Sub:-Vertex Data Science Limited (in Members’ Voluntary Liquidation) (“the Company”) Notice to non- preferential creditors of intended dividend (Pursuant to Rule 14.29 of the Insolvency (England and Wales) (Rules 2016)- Reg. Ref: Your letter/e-mail dated 24.01.2025. Please refer to the subject matter. 2. Reference is invited to your email/letter dated 24.01.2025 on the subject cited above vide which it was intimated that the Joint Liquidators of the 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 06/10/2025 at 13:01:25

Company intend to declare a first and final dividend to non-preferential creditors. Further, it was mentioned that if the Department wishes to submit a claim in the Liquidation, the same should be submitted. 3. In this regard, it is informed that there is no outstanding demand pending against Vertex Data Science Limited (PAN: AABCV9415C) and therefore Department does not wish to submit any claim in the said liquidation proceedings.” 2. As, stated by the counsel, the petition is disposed of as infructuous. V. KAMESWAR RAO, J VINOD KUMAR, J SEPTEMBER 26, 2025/sr 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 06/10/2025 at 13:01:25

Recent GST High Court judgments

Search GST case law →