Full Text
Translation output
W.P.(C)10807/2016 & connected cases
2-110 HIGH COURT OF DELHI
2-110 HIGH COURT OF DELHI
Reserved on: 17.12.2016 (2 to 87)
19.12.2017 (88 to 95)
11.01.2017 (96 to 102)
17.01.2017 (103 to 110)
11.01.2017 (96 to 102)
17.01.2017 (103 to 110)
Pronounced on: 19.01.2017
W.P.(C) 10807/2016
M/S MUNSHI RAM RAM PARKASH ..... Petitioner
M/S MUNSHI RAM RAM PARKASH ..... Petitioner
VERSUS
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ..... Respondents
W.P.(C) 10856/2016
MANGLA ENTERPRISES ..... Petitioner
MANGLA ENTERPRISES ..... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES & ANR...... Respondents
W.P.(C) 10858/2016
MANGLA ENTERPRISES ..... Petitioner
MANGLA ENTERPRISES ..... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES & ANR...... Respondents
W.P.(C) 10859/2016
MANGLA ENTERPRISES ..... Petitioner
MANGLA ENTERPRISES ..... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES & ANR...... Respondents
W.P.(C) 10911/2016
DHANJAL ENGG. WORKS ..... Petitioner
DHANJAL ENGG. WORKS ..... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES & ANR...... Respondents
W.P.(C) 10947/2016
M/S MUNSHI RAM RAM PARKASH ..... Petitioner
M/S MUNSHI RAM RAM PARKASH ..... Petitioner
VERSUS
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ..... Respondents
W.P.(C) 11008/2016
2017:DHC:363-DB
2017:DHC:363-DB
W.P.(C)10807/2016 & connected cases
M/S GOEL OIL COMPANY ..... Petitioner
M/S GOEL OIL COMPANY ..... Petitioner
VERSUS
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ..... Respondents
W.P.(C) 11009/2016
M/S ARUN ELECTRONICS ..... Petitioner
M/S ARUN ELECTRONICS ..... Petitioner
VERSUS
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ..... Respondents
W.P.(C) 11010/2016
POWER INDUSTRIES PROPRIETO SH. TARUN BANSAL..... Petitioner
POWER INDUSTRIES PROPRIETO SH. TARUN BANSAL..... Petitioner
VERSUS
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ..... Respondents
W.P.(C) 11011/2016
M/S MUNSHI RAM RAM PARKASH ..... Petitioner
M/S MUNSHI RAM RAM PARKASH ..... Petitioner
VERSUS
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ..... Respondents
W.P.(C) 11012/2016
M/S POWER INDUSTRIES PROPRIETOR SH. TARUN BANSAL..... Petitioner
M/S POWER INDUSTRIES PROPRIETOR SH. TARUN BANSAL..... Petitioner
VERSUS
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ..... Respondents
W.P.(C) 11014/2016
M/S LUDHIANA AUTO SUPPLY CO. ..... Petitioner
M/S LUDHIANA AUTO SUPPLY CO. ..... Petitioner
VERSUS
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ..... Respondents
W.P.(C) 11015/2016, C.M. APPL.43072/2016
HEARISONS CORPORATION ..... Petitioner
HEARISONS CORPORATION ..... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES & ANR...... Respondents
W.P.(C) 11017/2016
M/S MUNSHI RAM RAM PARKASH ..... Petitioner
M/S MUNSHI RAM RAM PARKASH ..... Petitioner
VERSUS
2017:DHC:363-DB
W.P.(C)10807/2016 & connected cases
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ..... Respondents
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ..... Respondents
W.P.(C) 11018/2016
M/S YASH SALES THROUGH ITS PROPRIETOR SH. ANKIT
BANSAL ..... Petitioner
M/S YASH SALES THROUGH ITS PROPRIETOR SH. ANKIT
BANSAL ..... Petitioner
VERSUS
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ..... Respondents
W.P.(C) 11021/2016
M/S POWER INDUSTRIES PROPRIETOR SH. TARUN BANSAL..... Petitioner
M/S POWER INDUSTRIES PROPRIETOR SH. TARUN BANSAL..... Petitioner
VERSUS
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ..... Respondents
W.P.(C) 11030/2016, C.M. APPL.43098/2016
SUPER MOTOR PARTS ..... Petitioner
SUPER MOTOR PARTS ..... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES & ANR...... Respondents
W.P.(C) 11031/2016, C.M. APPL.43099/2016
ASIATIC ELECTRICAL & SWITCHGEAR PVT LTD...... Petitioner
ASIATIC ELECTRICAL & SWITCHGEAR PVT LTD...... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents
W.P.(C) 11032/2016, C.M. APPL.43100/2016
S. S. TRADERS ..... Petitioner
S. S. TRADERS ..... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents
W.P.(C) 11050/2016, C.M. APPL.43143/2016
ASIATIC ELECTRICAL & SWITCHGEAR PVT LTD...... Petitioner
ASIATIC ELECTRICAL & SWITCHGEAR PVT LTD...... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents
W.P.(C) 11051/2016, C.M. APPL.43144/2016
CHARANJEET SONS ..... Petitioner
CHARANJEET SONS ..... Petitioner
VERSUS
COMMISSIONER OF VAT & ANR ..... Respondents 2017:DHC:363-DB
W.P.(C)10807/2016 & connected cases
W.P.(C) 11063/2016
M/S POWER INDUSTRIES PROPRIETOR SH. TARUN BANSAL..... Petitioner
M/S POWER INDUSTRIES PROPRIETOR SH. TARUN BANSAL..... Petitioner
VERSUS
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ..... Respondents
W.P.(C) 11251/2016
SNS ENTERPRISES ..... Petitioner
SNS ENTERPRISES ..... Petitioner
VERSUS
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ..... Respondents
W.P.(C) 11253/2016
SNS ENTERPRISES ..... Petitioner
SNS ENTERPRISES ..... Petitioner
VERSUS
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ..... Respondents
W.P.(C) 11254/2016
SEVEN AUTO TRADERS ..... Petitioner
SEVEN AUTO TRADERS ..... Petitioner
VERSUS
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ..... Respondents
W.P.(C) 11260/2016, C.M. APPL.44061/2016
JAY PACKAGING ..... Petitioner
JAY PACKAGING ..... Petitioner
VERSUS
COMMISSIONER OF VAT & ANR. ..... Respondents
W.P.(C) 11265/2016, C.M. APPL.44068/2016
JAY PACKAGING ..... Petitioner
JAY PACKAGING ..... Petitioner
VERSUS
COMMISSIONER OF VAT & ANR. ..... Respondents
W.P.(C) 9730/2016, C.M. APPL.38894/2016
TIRUPATI METAL UDYOG (SINCE CLOSED)..... Petitioner
TIRUPATI METAL UDYOG (SINCE CLOSED)..... Petitioner
VERSUS
COMMISSIONER OF TRADE & TAXES & ANR...... Respondents
W.P.(C) 9732/2016
M/S RAMA SALES CORPORATION THROUGH ITS KARTA SH.
SURINDETR KUMAR GUPTA ..... Petitioner 2017:DHC:363-DB
M/S RAMA SALES CORPORATION THROUGH ITS KARTA SH.
SURINDETR KUMAR GUPTA ..... Petitioner 2017:DHC:363-DB
W.P.(C)10807/2016 & connected cases
VERSUS
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ..... Respondents
W.P.(C) 9734/2016, C.M. APPL.38897/2016
CHEMICAL CENTRE ..... Petitioner
CHEMICAL CENTRE ..... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents
W.P.(C) 9739/2016, C.M. APPL.38902/2016
S L INDUSTRIES ..... Petitioner
S L INDUSTRIES ..... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents
W.P.(C) 9740/2016, C.M. APPL.38903/2016
S L INDUSTRIES ..... Petitioner
S L INDUSTRIES ..... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents
W.P.(C) 9778/2016, C.M. APPL.39026/2016
FASHION & STYLE ..... Petitioner
FASHION & STYLE ..... Petitioner
VERSUS
COMMISSIONER OF TRADE & TAXES & ANR...... Respondents
W.P.(C) 9782/2016, C.M. APPL.39030/2016
S L INDUSTRIES ..... Petitioner
S L INDUSTRIES ..... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents
W.P.(C) 9783/2016
M/S RAMA SALES CORPORATION THROUGH ITS KARTA SH.
SURINDER KUMAR GUPTA ..... Petitioner
M/S RAMA SALES CORPORATION THROUGH ITS KARTA SH.
SURINDER KUMAR GUPTA ..... Petitioner
VERSUS
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ..... Respondents
W.P.(C) 9784/2016
M/S KAPIL ENTERPRISES PROPRIETOR KAPIL GUPTA..... Petitioner
M/S KAPIL ENTERPRISES PROPRIETOR KAPIL GUPTA..... Petitioner
VERSUS
2017:DHC:363-DB
W.P.(C)10807/2016 & connected cases
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ..... Respondents
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ..... Respondents
W.P.(C) 9787/2016
M/S KAPIL ENTERPRISES PROPRIETOR KAPIL GUPTA..... Petitioner
M/S KAPIL ENTERPRISES PROPRIETOR KAPIL GUPTA..... Petitioner
VERSUS
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ..... Respondents
W.P.(C) 9794/2016, C.M. APPL.39047/2016
M/S THE HOT PLATE CENTRE ..... Petitioner
M/S THE HOT PLATE CENTRE ..... Petitioner
VERSUS
COMMISSIONER OF TRADE & TAXES & ANR...... Respondents
W.P.(C) 9916/2016
M/S RAMA SALES CORPORATION THROUGH ITS KARTA SH.
SURINDER KUMAR GUPTA ..... Petitioner
M/S RAMA SALES CORPORATION THROUGH ITS KARTA SH.
SURINDER KUMAR GUPTA ..... Petitioner
VERSUS
COMMISSIONER OF DELHI VALUE ADED TAX & ANR. ..... Respondents
W.P.(C) 9920/2016, C.M. APPL.39476/2016
DHRUVCO CARTON INDUSTRIES ..... Petitioner
DHRUVCO CARTON INDUSTRIES ..... Petitioner
VERSUS
COMMISSIONER OF TRADE & TAXES & ANR...... Respondents
W.P.(C) 9922/2016
M/S RAMA SALES CORPORATION THROUGH ITS KARTA SH.
SURINDER KUMAR GUPTA ..... Petitioner
M/S RAMA SALES CORPORATION THROUGH ITS KARTA SH.
SURINDER KUMAR GUPTA ..... Petitioner
VERSUS
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ..... Respondents
W.P.(C) 9923/2016
M/S KAPIL ENTERPRISES PROPRIETOR KAPIL GUPTA..... Petitioner
M/S KAPIL ENTERPRISES PROPRIETOR KAPIL GUPTA..... Petitioner
VERSUS
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ..... Respondents
W.P.(C) 9924/2016
M/S KAPIL ENTERPRISES PROPPRIETOR SH. KAPIL GUPTA
2017:DHC:363-DB
M/S KAPIL ENTERPRISES PROPPRIETOR SH. KAPIL GUPTA
2017:DHC:363-DB
W.P.(C)10807/2016 & connected cases ..... Petitioner
VERSUS
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ..... Respondents
W.P.(C) 10001/2016, C.M. APPL.39674/2016
VIVEK ENTERPRISES ..... Petitioner
VIVEK ENTERPRISES ..... Petitioner
VERSUS
COMMISSIONER OF TRADE & TAXES & ANR...... Respondents
W.P.(C) 10004/2016, C.M. APPL.39682/2016
UNITED SURGICAL INDUSTRIES ..... Petitioner
UNITED SURGICAL INDUSTRIES ..... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents
W.P.(C) 10005/2016, C.M. APPL.39683/2016
ALLIED ELECTRICALS ..... Petitioner
ALLIED ELECTRICALS ..... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents
W.P.(C) 10007/2016, C.M. APPL.39685/2016
NAKODA PRINT & ARTS ..... Petitioner
NAKODA PRINT & ARTS ..... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents
W.P.(C) 10009/2016, C.M. APPL.39688/2016
RMCO AUTO ACCESSORIES ..... Petitioner
RMCO AUTO ACCESSORIES ..... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents
W.P.(C) 10077/2016
M/S N.G. ENGINEERING COMPANY ..... Petitioner
M/S N.G. ENGINEERING COMPANY ..... Petitioner
VERSUS
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ..... Respondents
W.P.(C) 10078/2016
M/S RAJ KAMAL FAIR LUBE CO. ..... Petitioner
M/S RAJ KAMAL FAIR LUBE CO. ..... Petitioner
VERSUS
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ..... Respondents
2017:DHC:363-DB
2017:DHC:363-DB
W.P.(C)10807/2016 & connected cases
W.P.(C) 10080/2016, C.M. APPL.39952/2016
SUNSARA PAPERS ..... Petitioner
SUNSARA PAPERS ..... Petitioner
VERSUS
COMMISSIONER OF TRADE & TAXES & ANR...... Respondents
W.P.(C) 10087/2016, C.M.APPL.39961/2016
HIMANKPACKAGING CORPORATION ..... Petitioner
HIMANKPACKAGING CORPORATION ..... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents
W.P.(C) 10090/2016, C.M. APPL.39964/2016
YASHITA PRINT-O -PACK PVT. LTD. ..... Petitioner
YASHITA PRINT-O -PACK PVT. LTD. ..... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents
W.P.(C) 10091/2016
RAM PERSHAD BISHAN SARUP ..... Petitioner
RAM PERSHAD BISHAN SARUP ..... Petitioner
VERSUS
COMMISSIONER OF VALUE ADDED TAX & ANR. ..... Respondents
W.P.(C) 10120/2016, C.M. APPL.40110/2016
S .A. B. SAI ENTERPRISES ..... Petitioner
S .A. B. SAI ENTERPRISES ..... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents
W.P.(C) 10123/2016, C.M. APPL.40112/2016
SISKA SHOES AND ASSESSORIES ..... Petitioner
SISKA SHOES AND ASSESSORIES ..... Petitioner
VERSUS
COMMISSIONER OF TRADE & TAXES & ANR...... Respondents
W.P.(C) 10139/2016, C.M. APPL.40163/2016
JAI AMBEY FUMITURES ..... Petitioner
JAI AMBEY FUMITURES ..... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents
W.P.(C) 10140/2016, C.M. APPL.40165/2016
JAI MAA FURNITURE ..... Petitioner 2017:DHC:363-DB
JAI MAA FURNITURE ..... Petitioner 2017:DHC:363-DB
W.P.(C)10807/2016 & connected cases
VERSUS
COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents
W.P.(C) 10142/2016
M/S N.G. ENGINEERING COMPANY ..... Petitioner
M/S N.G. ENGINEERING COMPANY ..... Petitioner
VERSUS
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ..... Respondents
W.P.(C) 10154/2016, C.M. APPL.40191/2016
VANSH ELECTROMECHANICAL DEVICES (P) LTD. ..... Petitioner
VANSH ELECTROMECHANICAL DEVICES (P) LTD. ..... Petitioner
VERSUS
COMMISSIONER OF TRADE & TAXES & ANR...... Respondents
W.P.(C) 10251/2016, C.M. APPL.40460/2016
FELDER BROADBAND SYSTEMS ..... Petitioner
FELDER BROADBAND SYSTEMS ..... Petitioner
VERSUS
COMMISSIONER OF TRADE & TAXES & ANR...... Respondents
W.P.(C) 10256/2016, C.M. APPL.40464/2016
HARE KRISHNA TRADING COMPANY ..... Petitioner
HARE KRISHNA TRADING COMPANY ..... Petitioner
VERSUS
COMMISSIONER OF TRADE & TAXES & ANR...... Respondents
W.P.(C) 10258/2016, C.M. APPL.40466/2016
SAHNI HARDWARE ..... Petitioner
SAHNI HARDWARE ..... Petitioner
VERSUS
COMMISSIONER OF TRADE & TAXES & ANR...... Respondents
W.P.(C) 10260/2016, C.M. APPL.40467/2016
S.A.B. SAI ENTERPRISES ..... Petitioner
S.A.B. SAI ENTERPRISES ..... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents
W.P.(C) 10264/2016
CHANCHAL LITES ..... Petitioner
CHANCHAL LITES ..... Petitioner
VERSUS
COMMISSIONER OF TRADE & TAXES ..... Respondent
2017:DHC:363-DB
2017:DHC:363-DB
W.P.(C)10807/2016 & connected cases
W.P.(C) 10267/2016, C.M. APPL.40473/2016
KUNDALIA POLYMERS PRIVATE LIMITED ..... Petitioner
KUNDALIA POLYMERS PRIVATE LIMITED ..... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents
W.P.(C) 10268/2016, C.M. APPL.40474/2016
SHIVA HARDWARE STORE ..... Petitioner
SHIVA HARDWARE STORE ..... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents
W.P.(C) 10269/2016, C.M. APPL.40475/2016
MEHNGA RAM GIAN CHAND ..... Petitioner
MEHNGA RAM GIAN CHAND ..... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents
W.P.(C) 10270/2016, C.M. APPL.40477/2016
CLASSIC POLYMERS ..... Petitioner
CLASSIC POLYMERS ..... Petitioner
VERSUS
COMMISSIONER OF TRADE & TAXES & ANR...... Respondents
W.P.(C) 10271/2016, C.M. APPL.40478/2016
DINESH SANITARY STORE ..... Petitioner
DINESH SANITARY STORE ..... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents
W.P.(C) 10299/2016
SHIV SHAKTIMETALS PVT. LTD. ..... Petitioner
SHIV SHAKTIMETALS PVT. LTD. ..... Petitioner
VERSUS
COMMISSIONER OF TRADE & TAXES ..... Respondent
W.P.(C) 10308/2016
RAINBOW INDUSTRIES INDIA ..... Petitioner
RAINBOW INDUSTRIES INDIA ..... Petitioner
VERSUS
COMMISSIONER OF TRADE & TAXES ..... Respondent
W.P.(C) 10309/2016
BHAVYA TRADING CORP ..... Petitioner 2017:DHC:363-DB
BHAVYA TRADING CORP ..... Petitioner 2017:DHC:363-DB
W.P.(C)10807/2016 & connected cases
VERSUS
COMMISSIONER OF TRADE & TAXES ..... Respondent
W.P.(C) 10315/2016, C.M. APPL.40576/2016
ROYAL PRINTERS ..... Petitioner
ROYAL PRINTERS ..... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents
W.P.(C) 10320/2016, C.M. APPL.40593/2016
K.C.ART GLASS ..... Petitioner
K.C.ART GLASS ..... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents
W.P.(C) 10326/2016
BASANT LAL ART ..... Petitioner
BASANT LAL ART ..... Petitioner
VERSUS
COMMISSIONER OF VAT & ANR. ..... Respondents
W.P.(C) 10335/2016
BASANT LAL INTERNATIONAL ..... Petitioner
BASANT LAL INTERNATIONAL ..... Petitioner
VERSUS
COMMISSIONER OF VAT & ANR. ..... Respondents
W.P.(C) 10336/2016, C.M. APPL.40633/2016
ASIAN BEARING CO. ..... Petitioner
ASIAN BEARING CO. ..... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents
W.P.(C) 10337/2016
BASANT LAL ART ..... Petitioner
BASANT LAL ART ..... Petitioner
VERSUS
COMMISSIONER OF VAT & ANR. ..... Respondents
W.P.(C) 10363/2016
BASANT LAL ART ..... Petitioner
BASANT LAL ART ..... Petitioner
VERSUS
COMMISSIONER OF VAT & ANR. ..... Respondents 2017:DHC:363-DB
W.P.(C)10807/2016 & connected cases
W.P.(C) 10415/2016
VAISHANAVI METALS ..... Petitioner
VAISHANAVI METALS ..... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES, & ANR. ..... Respondents
W.P.(C) 10416/2016
BASANT LAL INTERNATIONAL ..... Petitioner
BASANT LAL INTERNATIONAL ..... Petitioner
VERSUS
COMMISSIONER OF VAT & ANR. ..... Respondents
W.P.(C) 10509/2016
COSMIC XPERTS ..... Petitioner
COSMIC XPERTS ..... Petitioner
VERSUS
COMMISSIONER OF VALUE ADDED TAX ..... Respondent
W.P.(C) 10511/2016, C.M. APPL.41218/2016
SAB ENTERPRISES ..... Petitioner
SAB ENTERPRISES ..... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents
W.P.(C) 10574/2016, C.M. APPL.41472/2016
KUNJ BIHARI ENTERPRISES ..... Petitioner
KUNJ BIHARI ENTERPRISES ..... Petitioner
VERSUS
COMMISSIONER OF TRADE & TAXES & ANR...... Respondents
W.P.(C) 10632/2016
NIRWAN INDUSTRIES ..... Petitioner
NIRWAN INDUSTRIES ..... Petitioner
VERSUS
COMMISSIONER OF TRADE & TAXES & ANR...... Respondents
W.P.(C) 11567/2016
M/S SKT ENTERPRISES ..... Petitioner
M/S SKT ENTERPRISES ..... Petitioner
VERSUS
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ..... Respondents
W.P.(C) 11568/2016
M/S RRK TRADING .CORPORATION ..... Petitioner
M/S RRK TRADING .CORPORATION ..... Petitioner
VERSUS
2017:DHC:363-DB
W.P.(C)10807/2016 & connected cases
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ..... Respondents
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ..... Respondents
W.P.(C) 11570/2016
BAJAJ INTERNATIONAL ..... Petitioner
BAJAJ INTERNATIONAL ..... Petitioner
VERSUS
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ..... Respondents
W.P.(C) 11621/2016
MAYANK PLASTIC ..... Petitioner
MAYANK PLASTIC ..... Petitioner
VERSUS
COMMISSIONER OF TRADE & TAXES ..... Respondent
W.P.(C) 11662/2016
SUNRISE OVERSEAS ..... Petitioner
SUNRISE OVERSEAS ..... Petitioner
VERSUS
COMMISSIONER OF VALUE ADDED TAX ..... Respondent
W.P.(C) 11418/2016
SWASTIK POLYMERS ..... Petitioner
SWASTIK POLYMERS ..... Petitioner
VERSUS
COMMISSIONER OF TRADE & TAXES & ANR...... Respondent
W.P.(C) 11419/2016
SKT ENTERPRISES ..... Petitioner
SKT ENTERPRISES ..... Petitioner
VERSUS
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ..... Respondents
W.P.(C) 11434/2016
RRK TRADING CORPORATION ..... Petitioner
RRK TRADING CORPORATION ..... Petitioner
VERSUS
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ..... Respondents
W.P.(C) 11683/2016, C.M. APPL.46052/2016
S.S. PACKAGING INDUSTRIES ..... Petitioner
S.S. PACKAGING INDUSTRIES ..... Petitioner
VERSUS
2017:DHC:363-DB
W.P.(C)10807/2016 & connected cases
COMMISSIONER, TRADE AND TAXES & ANR...... Respondents
COMMISSIONER, TRADE AND TAXES & ANR...... Respondents
W.P.(C) 11698/2016
M/S. INDIAN OVERSEAS COMMERCIAL CO. ..... Petitioner
M/S. INDIAN OVERSEAS COMMERCIAL CO. ..... Petitioner
VERSUS
COMMISSIONEROF DELHI VALUE ADDED TAX AND ANR. ...... Respondents
W.P.(C) 11699/2016, C.M. APPL.46082/2016
NITIN INTERNATIONAL INC. ..... Petitioner
NITIN INTERNATIONAL INC. ..... Petitioner
VERSUS
COMMISSIONER, TRADE AND TAXES & ANR...... Respondents
W.P.(C) 11701/2016, C.M. APPL.46084/2016
SINKWELL DRILLCO PVT. LTD ..... Petitioner
SINKWELL DRILLCO PVT. LTD ..... Petitioner
VERSUS
COMMISSIONER, TRADE AND TAXES & ANR...... Respondents
W.P.(C) 9928/2016, C.M. APPL.39477/2016
GANDHI STORE INDIA ..... Petitioner
GANDHI STORE INDIA ..... Petitioner
VERSUS
COMMISSIONER, TRADE AND TAXES & ANR...... Respondents
W.P.(C) 10079/2016, C.M. APPL.39951/2016
KUNDAN STEELS ..... Petitioner
KUNDAN STEELS ..... Petitioner
VERSUS
COMMISSIONER, TRADE AND TAXES & ANR...... Respondents
W.P.(C) 10125/2016
M/S. RAJ KAMAL FAIR LUBE CO. ..... Petitioner
M/S. RAJ KAMAL FAIR LUBE CO. ..... Petitioner
VERSUS
COMMISSIONER OF DELHI VALUE ADDED TAX AND ANR. ...... Respondents
W.P.(C) 11840/2016, C.M. APPL.46782/2016
KUREX ELECTRONICS ..... Petitioner
KUREX ELECTRONICS ..... Petitioner
VERSUS
2017:DHC:363-DB
W.P.(C)10807/2016 & connected cases
COMMISSIONER, TRADE & TAXES & ANR...... Respondents
COMMISSIONER, TRADE & TAXES & ANR...... Respondents
W.P.(C) 11841/2016, C.M. APPL.46668/2016
KHANNA ELECTRICAL INDUSTRIES ..... Petitioner
KHANNA ELECTRICAL INDUSTRIES ..... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES & ANR...... Respondents
W.P.(C) 11854/2016, C.M. APPL.46809/2016
KRISHMA CABLES ..... Petitioner
KRISHMA CABLES ..... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES & ANR...... Respondents
W.P.(C) 11855/2016, C.M. APPL.46810/2016
AIRO AUTO INDUSTRIES ..... Petitioner
AIRO AUTO INDUSTRIES ..... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES & ANR...... Respondents
W.P.(C) 11857/2016, C.M. APPL.46814/2016
KWALITY METAL STEEL INDIA OVT LTD ..... Petitioner
KWALITY METAL STEEL INDIA OVT LTD ..... Petitioner
VERSUS
COMMISSIONER OF TRADE & TAXES & ANR...... Respondents
W.P.(C) 11862/2016
M/S ELEGANT ENTERPRISES PROPRIETOR SH. KUNAL SETH..... Petitioner
M/S ELEGANT ENTERPRISES PROPRIETOR SH. KUNAL SETH..... Petitioner
VERSUS
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ..... Respondents
W.P.(C) 11837/2016, C.M. APPL.46666/2016
SUPREME TRADING CO. ..... Petitioner
SUPREME TRADING CO. ..... Petitioner
VERSUS
COMMISSIONER OF TRADE & TAXES & ANR...... Respondents
W.P.(C) 11839/2016, C.M. APPL.46667/2016
KE PLUGS & WIRES ..... Petitioner
KE PLUGS & WIRES ..... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES & ANR...... Respondents
2017:DHC:363-DB
2017:DHC:363-DB
W.P.(C)10807/2016 & connected cases
Through: Sh. Ruchir Bhatia, Advocate, for petitioner, in Item Nos.1, 3, 4, 5, 19, 21, 31, 32, 33, 35, 46, 48, 49, 53, 54, 56, 65, 68, 69, 71, 75, 76, 85, 98, 99,103, 104, 105, 110
Sh. Virag Tiwari, Sh. K.J. Bhat and Sh. Nitin
Gulati, Advocates, for petitioners, in Item Nos.6, 13, 96.
Sh. Gajanand Kirodiwal and Sh. Saarthak Bansal, Advocates, for petitioner, in Item No.14
Sh. Nitin Gulati, Advocate, for petitioner, in Item
Nos.18, 20, 47, 58, 59, 67, 79 Sh. Vasdev Lalwani, Sh. S.C. Jain and Sh. Rohit
Gautam, Advocates, for petitioner, in Item No.22,27, 28, 77, 78, 80, 81, 83
Sh. Raj. K. Batra, Sh. Rajesh Jain and Sh. Kapil
Chaudhary, Advocates, for petitioner, in Item
No.29, 34, 39, 41, 45, 52, 57, 61, 62, 64, 70
Sh. Vineet Bhatia, Sh. Chanderkant and Sh. Saket
Grover, Advocates, for petitioner, in Item No.55, 66, 72, 73, 74 & 92.
Sh. S.K. Khurana, Advocate, for petitioner, in Item
No.63 Sh. Biswajeet, Advocate, for petitioner, in Item
No.82.
Sh. Vardaan Dhawan, Advocate, for petitioner, in
Item No.84 Sh. S.K. Khurana, Advocate, for petitioner, in Item
Nos.86, 87.
Sh. Gautam Narayan, ASC with Sh. R.K. Iyer, Advocates, for respondents, in Item Nos.1-2, 6, 9, 16, 19, 20, 21, 22, 24, 25, 26, 32, 33, 34, 35, 39, 44, 45, 46, 49, 53, 54, 56, 58, 59, 65, 66, 67, 68, 71
Sh. Satyakam, ASC, GNCTD, for respondents, in
Item Nos.1, 2, 3, 4, 5, 6, 7, 8, 9, 10, , 11, 12, 13, 14, 15, 16, 17, 18, 20, 21, 22-38, 40-43, 47-48, 50-
52, 57, 60-64, 69-70, 72-73, 75-76, 79, 84-85, 87, 96, 98, 99, 101 & 102.
2017:DHC:363-DB
Through: Sh. Ruchir Bhatia, Advocate, for petitioner, in Item Nos.1, 3, 4, 5, 19, 21, 31, 32, 33, 35, 46, 48, 49, 53, 54, 56, 65, 68, 69, 71, 75, 76, 85, 98, 99,103, 104, 105, 110
Sh. Virag Tiwari, Sh. K.J. Bhat and Sh. Nitin
Gulati, Advocates, for petitioners, in Item Nos.6, 13, 96.
Sh. Gajanand Kirodiwal and Sh. Saarthak Bansal, Advocates, for petitioner, in Item No.14
Sh. Nitin Gulati, Advocate, for petitioner, in Item
Nos.18, 20, 47, 58, 59, 67, 79 Sh. Vasdev Lalwani, Sh. S.C. Jain and Sh. Rohit
Gautam, Advocates, for petitioner, in Item No.22,27, 28, 77, 78, 80, 81, 83
Sh. Raj. K. Batra, Sh. Rajesh Jain and Sh. Kapil
Chaudhary, Advocates, for petitioner, in Item
No.29, 34, 39, 41, 45, 52, 57, 61, 62, 64, 70
Sh. Vineet Bhatia, Sh. Chanderkant and Sh. Saket
Grover, Advocates, for petitioner, in Item No.55, 66, 72, 73, 74 & 92.
Sh. S.K. Khurana, Advocate, for petitioner, in Item
No.63 Sh. Biswajeet, Advocate, for petitioner, in Item
No.82.
Sh. Vardaan Dhawan, Advocate, for petitioner, in
Item No.84 Sh. S.K. Khurana, Advocate, for petitioner, in Item
Nos.86, 87.
Sh. Gautam Narayan, ASC with Sh. R.K. Iyer, Advocates, for respondents, in Item Nos.1-2, 6, 9, 16, 19, 20, 21, 22, 24, 25, 26, 32, 33, 34, 35, 39, 44, 45, 46, 49, 53, 54, 56, 58, 59, 65, 66, 67, 68, 71
Sh. Satyakam, ASC, GNCTD, for respondents, in
Item Nos.1, 2, 3, 4, 5, 6, 7, 8, 9, 10, , 11, 12, 13, 14, 15, 16, 17, 18, 20, 21, 22-38, 40-43, 47-48, 50-
52, 57, 60-64, 69-70, 72-73, 75-76, 79, 84-85, 87, 96, 98, 99, 101 & 102.
2017:DHC:363-DB
W.P.(C)10807/2016 & connected cases
Sh. Anuj Aggarwal, ASC with Ms. Deboshree Mukherjee, Advocates, for respondents, in Item
No.3-5, 13-14, 31, 55, 74, 77-78, 80-83, 86, 91 &
93.
Sh. A.K. Babbar, Sh. Surinder Kumar, Sh. Atul
Babbar, Ms. Ruchi Babbar, Ms. Amita Babbar, Sh.
Bharat Tripathi, Sh. Sushil Gaba, Sh. Bharat Tripathi and Sh. Promod Kumar Jain, Advocates, for petitioner, in Item Nos.2, 7-9, 10, 11, 12, 13, 15, 16, 17, 23, 24-26, 30, 36-38, 40, 42-44, 50-51, 60, 97.
Sh. Peeyosh Kalra, ASC with Sh. Shiva Sharma, Advocate, for VAT Dept. in Item Nos. 88, 89, 94
& 95, 97, 100.
Sh. Peeyosh Kalra, ASC with Ms. Sona Babbar, Advocate, for respondent, in Item No.105, 110
Sh. Gautam Narayan, ASC with Sh. R.A. Iyer, Advocate, for respondents, in Item Nos.90 and 92.
Sh. Sumit Kumar Batra, Advocate, for petitioner, in Item No.100, 101
Sh. Bharat Kumar Tripathi, Advocate, for petitioner, in Item No.102
Sh. Siddhartha Shankar Ray, Advocate, for respondent, in Item No.103.
Sh. Nitin Gulati, Advocate, for petitioner, in Item
No.106.
Sh. Shadan Farasat and Sh. Ahmed Said, Advocates, for respondent, in Item No.106.
Sh. S.K. Khurana, Advocate, for petitioner, in Item
No.107 Sh. Siddharth Dutta, Advocate, for respondent, in
Item Nos. 107 and 108.
Sh. A.K. Babbar, Sh. Surendra Kumar, Sh. Atul
Babbar, Sh. Bharat Tripathi and Ms. Amita Babbar, Advocates, for petitioner, in Item No.108.
Sh. Varun Nishchal, Advocate, for respondent, in
Item No.109.
2017:DHC:363-DB
Sh. Anuj Aggarwal, ASC with Ms. Deboshree Mukherjee, Advocates, for respondents, in Item
No.3-5, 13-14, 31, 55, 74, 77-78, 80-83, 86, 91 &
93.
Sh. A.K. Babbar, Sh. Surinder Kumar, Sh. Atul
Babbar, Ms. Ruchi Babbar, Ms. Amita Babbar, Sh.
Bharat Tripathi, Sh. Sushil Gaba, Sh. Bharat Tripathi and Sh. Promod Kumar Jain, Advocates, for petitioner, in Item Nos.2, 7-9, 10, 11, 12, 13, 15, 16, 17, 23, 24-26, 30, 36-38, 40, 42-44, 50-51, 60, 97.
Sh. Peeyosh Kalra, ASC with Sh. Shiva Sharma, Advocate, for VAT Dept. in Item Nos. 88, 89, 94
& 95, 97, 100.
Sh. Peeyosh Kalra, ASC with Ms. Sona Babbar, Advocate, for respondent, in Item No.105, 110
Sh. Gautam Narayan, ASC with Sh. R.A. Iyer, Advocate, for respondents, in Item Nos.90 and 92.
Sh. Sumit Kumar Batra, Advocate, for petitioner, in Item No.100, 101
Sh. Bharat Kumar Tripathi, Advocate, for petitioner, in Item No.102
Sh. Siddhartha Shankar Ray, Advocate, for respondent, in Item No.103.
Sh. Nitin Gulati, Advocate, for petitioner, in Item
No.106.
Sh. Shadan Farasat and Sh. Ahmed Said, Advocates, for respondent, in Item No.106.
Sh. S.K. Khurana, Advocate, for petitioner, in Item
No.107 Sh. Siddharth Dutta, Advocate, for respondent, in
Item Nos. 107 and 108.
Sh. A.K. Babbar, Sh. Surendra Kumar, Sh. Atul
Babbar, Sh. Bharat Tripathi and Ms. Amita Babbar, Advocates, for petitioner, in Item No.108.
Sh. Varun Nishchal, Advocate, for respondent, in
Item No.109.
2017:DHC:363-DB
W.P.(C)10807/2016 & connected cases
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT
HON'BLE MR. JUSTICE NAJMI WAZIRI MR. JUSTICE S. RAVINDRA BHAT
The writ petitions are allowed. For detailed decision, the
HON'BLE MR. JUSTICE NAJMI WAZIRI MR. JUSTICE S. RAVINDRA BHAT
The writ petitions are allowed. For detailed decision, the
JUDGMENT
dated 19.01.2017 in W.P.(C) 10701/2016 may be referred to.
S. RAVINDRA BHAT (JUDGE)
NAJMI WAZIRI
(JUDGE)
JANUARY 19, 2017 2017:DHC:363-DB
S. RAVINDRA BHAT (JUDGE)
NAJMI WAZIRI
(JUDGE)
JANUARY 19, 2017 2017:DHC:363-DB