Full Text
Translation output
ST. APPL.5/2017 & connected matters
HIGH COURT OF DELHI
HIGH COURT OF DELHI
Reserved on: 07.03.2019 Pronounced on: 01.05.2019
ST.APPL. 5/2017, C.M. Appl. No. 36948/2017, 36950/2017
COMMISSIONER OF TRADE & TAXES, DELHI ..... Petitioner
COMMISSIONER OF TRADE & TAXES, DELHI ..... Petitioner
VERSUS
SUPER AGENCIES..... Respondent
ST.APPL. 6/2017
COMMISSIONER OF TRADE & TAXES DELHI..... Petitioner
COMMISSIONER OF TRADE & TAXES DELHI..... Petitioner
VERSUS
M/S INGRAM MICRO INDIA LTD ..... Respondent
VAT APPEAL 16/2016, C.M. Appl. No. 29580/2016
M/S HANS RAJ OM PAKASH ..... Appellant
M/S HANS RAJ OM PAKASH ..... Appellant
VERSUS
COMMISISONER TRADE & TAXES & ANR. ..... Respondent
VAT APPEAL 17/2016
LARSEN & TOUBRO LTD. ..... Appellant
LARSEN & TOUBRO LTD. ..... Appellant
VERSUS
COMMISSIONER OF TRADE & TAXES ..... Respondent
VAT APPEAL 18/2016
LARSEN & TOUBRO LTD. ..... Appellant
LARSEN & TOUBRO LTD. ..... Appellant
VERSUS
VAT APPEAL 19/2016, C.M. Appl. No. 31746/2016
GE INDIA INDUSTRIAL PVT LTD ..... Appellant
GE INDIA INDUSTRIAL PVT LTD ..... Appellant
VERSUS
COMMISSIONER OF TRADE AND TAXES DELHI..... Respondent
VAT APPEAL 20/2016, C.M. Appl. No. 31751/2016
SCHNEIDER ELECTRIC INDIA PVT LTD ..... Appellant
SCHNEIDER ELECTRIC INDIA PVT LTD ..... Appellant
VERSUS
2019:DHC:2393-DB COMMISSIONER OF TRADE AND TAXES DELHI..... Respondent
VAT APPEAL 21/2016, C.M. Appl. No. 32217/2016
VIKAS TRADING CO. ..... Appellant
VIKAS TRADING CO. ..... Appellant
VERSUS
THE COMMISSIONER, VALUE ADDED TAX & ANR. ..... Respondents
VAT APPEAL 28/2016, C.M. Appl. No. 36478/2016
SUPER AGENCIES ..... Appellant
SUPER AGENCIES ..... Appellant
VERSUS
VAT APPEAL 15/2017
COMMISSIONER OF TRADE & TAXES, DELHI..... Appellant
COMMISSIONER OF TRADE & TAXES, DELHI..... Appellant
VERSUS
M/S LARSEN AND TOUBRO LTD. ..... Respondent Counsel for the petitioner:
Mr. V. Lakshmi Kumaran, Mr. Yogendra Aldak, Mr. Karan Sachdev, Advocates in VAT. APPEAL 19/2016 &
20/2016 Mr. Satyakam, ASC for Govt. of NCT of Delhi of Delhi, in ST.APPL.1/2017, 5/2017 & 6/2017; VAT.
Mr. V. Lakshmi Kumaran, Mr. Yogendra Aldak, Mr. Karan Sachdev, Advocates in VAT. APPEAL 19/2016 &
20/2016 Mr. Satyakam, ASC for Govt. of NCT of Delhi of Delhi, in ST.APPL.1/2017, 5/2017 & 6/2017; VAT.
APPEAL.17/2016, 18/2016, 20/2016, 2/2016, 28/2016 &
15/2017.
Mr. Sumit K. Batra, Mr. Nikhil Gupta, Advocate for appellant in VAT. APPEAL 21/2016.
Mr. Anant Gupta, Mr. Sameer Jain, Advocate for appellant in VAT. APPEAL 28/2016.
Mr. Virag Tiwari, Advocate for appellant – Larsen &
Toubro Ltd., in Item VAT. APPEAL 17/2016, 18/2016 &
15/2017.
Mr. Gautam Narayan, ASC for Govt. of NCT of Delhi of
Delhi with Ms. Mahamaya Chatterjee, Advocates in
15/2017.
Mr. Sumit K. Batra, Mr. Nikhil Gupta, Advocate for appellant in VAT. APPEAL 21/2016.
Mr. Anant Gupta, Mr. Sameer Jain, Advocate for appellant in VAT. APPEAL 28/2016.
Mr. Virag Tiwari, Advocate for appellant – Larsen &
Toubro Ltd., in Item VAT. APPEAL 17/2016, 18/2016 &
15/2017.
Mr. Gautam Narayan, ASC for Govt. of NCT of Delhi of
Delhi with Ms. Mahamaya Chatterjee, Advocates in
VAT. APPEAL 16/2016 & 19/2016
Mr. A.K. Babbar, Mr. Surender Kumar, Advocate in
Mr. A.K. Babbar, Mr. Surender Kumar, Advocate in
VAT. APPEAL 16/2016
Counsel for the respondent:
Mr. V. Lakshmi Kumaran, Mr. Yogendra Aldak, Mr. Karan Sachdev, Advocates in ST. APPL.1/2017.
Mr. Satyakam, Advocate for the Revenue
Counsel for the respondent:
Mr. V. Lakshmi Kumaran, Mr. Yogendra Aldak, Mr. Karan Sachdev, Advocates in ST. APPL.1/2017.
Mr. Satyakam, Advocate for the Revenue
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT
HON'BLE MR. JUSTICE PRATEEK JALAN MR. JUSTICE S. RAVINDRA BHAT
HON'BLE MR. JUSTICE PRATEEK JALAN MR. JUSTICE S. RAVINDRA BHAT
JUDGMENT
1. VAT.
APPEALS 16/2016, 17/2016, 18/2016, 19/2016, 20/2016, 21/2016 and 28/2016 are allowed. ST. APPL. 1/2017, 5/2017, 6/2017 & VAT.
2. For detailed judgment, the decision dated 01.05.2019 in ST. APPL.1/2017 may be referred to.
S. RAVINDRA BHAT
(JUDGE)
PRATEEK JALAN (JUDGE) MAY 1, 2019