COMMISSIONER OF INCOME TAX vs. M/S GLAXO SMITHKLINE ASIA P.LT

PDF · subscribers
ITA/588/2006HC DelhiDLHC01062054200628 May 2025Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA2 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court disposed of the appeals as the respondent had opted for the Vivad se Vishwas Scheme. The Revenue was granted liberty to revive the appeals if the disputes were not settled under the scheme.

What were the facts?

The Revenue had filed appeals before the High Court. The respondent company made a declaration under the Direct Tax Vivad se Vishwas Scheme, 2024, and Form 2 was issued.

What were the issues?

The primary issue was the impact of the Direct Tax Vivad se Vishwas Scheme on pending appeals before the High Court.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

$~64 to 66 * IN THE HIGH COURT OF DELHI AT NEW DELHI (64) + ITA 588/2006

COMMISSIONER OF INCOME TAX

.....Appellant Through: Mr. Shlok Chandra, SSC with Ms. Naincy Jain, Ms. Madhavi Shukla, JSCs & Mr. Ujjwal Jain & Mr. Dhananjay, Advocates.

versus

M/S GLAXO SMITHKLINE ASIA P.LT

.....Respondent Through: Mr. Aniket D. Agrawal, Mr. Saksham Singhal & Mr. Samarth Chaudhari, Advocates.

(65) + ITA 593/2006

COMMISSIONER OF INCOME TAX

.....Appellant Through: Mr. Shlok Chandra, SSC with Ms. Naincy Jain, Ms. Madhavi Shukla, JSCs & Mr. Ujjwal Jain & Mr. Dhananjay, Advocates.

versus

M/S GLAXO SMITHKLINE ASIA P.LT

.....Respondent Through: Mr. Aniket D. Agrawal, Mr. Saksham Singhal & Mr. Samarth Chaudhari, Advocates. (66) + ITA 925/2009

COMMISSIONER OF INCOME TAX

.....Appellant Through: Mr. Shlok Chandra, SSC with Ms. Naincy Jain, Ms. Madhavi Shukla, JSCs & Mr. Ujjwal Jain & Mr. Dhananjay, Advocates. 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 31/05/2025 at 15:07:55

versus

GLAXO SMITHKLINE ASIA PVT. LTD. .....Respondent Through: Mr. Aniket D. Agrawal, Mr. Saksham Singhal & Mr. Samarth Chaudhari, Advocates.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU

HON'BLE MR. JUSTICE TEJAS KARIA

O R D E R %

28.05.2025 CM APPL. 33904/2025 & CM APPL. 33905/2025 in ITA 588/2006 CM APPL. 33938/2025 & CM APPL. 33939/2025 in ITA-593/2006 CM APPL. 33703/2025 & CM APPL. 33704/2025 in ITA-925/2009

1.

The learned counsel appearing for the respondent has filed these applications, inter alia¸ praying that the present appeals be disposed of, as the respondent has made a declaration under Direct Tax Vivad se Vishwas Scheme, 2024 and a Form 2 has been issued. 2. The learned counsel for the Revenue seeks liberty to revive the present appeals if the disputes are not settled in terms of the Direct Tax Vivad se Vishwas Scheme, 2024. 3. The appeals are disposed of with liberty to the Revenue to revive the present appeals, if necessary. The pending applications also stand disposed of.

VIBHU BAKHRU, J

TEJAS KARIA, J MAY 28, 2025/ ‘A’

Click here to check corrigendum, if any 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 31/05/2025 at 15:07:55

Recent GST High Court judgments

Search GST case law →