Vikas Trading Co. Vs.the Commissioner, Value Added Tax and Anr.

Vikas Trading Co. vs The Commissioner, Value Added Tax and Anr.

Type Court Judgment Court Delhi Decided May 01, 2019

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Citation: sooperkanoon.com/1222940
Court: Delhi High Court
Decided On: May 01, 2019
Subject: Land Acquisition

Case Summary

AI-generated summary - not the official court judgment text.

Land Acquisition

Key legal issue: Land Acquisition

Parties & Advocates

Appellant / Petitioner

Vikas Trading Co.

Respondent

The Commissioner, Value Added Tax and Anr.

Excerpt

.....18/2016, 20/2016, 2/2016, 28/2016 & 15/2017. mr. sumit k. batra, mr. nikhil gupta, advocate for appellant in vat. appeal212016. mr. anant gupta, mr. sameer jain, advocate for appellant in vat. appeal282016. mr. virag tiwari, advocate for appellant - larsen & toubro ltd., in item vat. appeal172016, 18/2016 & 15/2017. mr. gautam narayan, asc for govt. of nct of delhi of delhi with ms. mahamaya chatterjee, advocates in vat. appeal162016 & 19/2016 mr. a.k. babbar, mr. surender kumar, advocate in vat. appeal162016 st. appl.5/2017 & connected matters page 2 of 3 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 % 1. vat. appeals162016, 17/2016, 18/2016, 19/2016, 20/2016, 21/2016 and 28/2016 are allowed. st. appl. 1/2017, 5/2017, 6/2017 & vat. appeal152017 are dismissed. there shall be no order on costs.2. for detailed judgment, the decision dated 01.05.2019 in st. appl.1/2017 may be referred to. may1 2019 s. ravindra bhat (judge) prateek jalan (judge) st. appl.5/2017 & connected matters page 3 of 3

Full Judgment

* + + + + + + + IN THE HIGH COURT OF DELHI AT NEW 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

SUPER AGENCIES versus ..... Respondent ST.APPL. 6/2017 COMMISSIONER OF TRADE & TAXES DELHI ........ Petitioner

M/S INGRAM MICRO INDIA LTD versus ..... Respondent VAT APPEAL162016, C.M. Appl. No.29580/2016 M/S HANS RAJ OM PAKASH COMMISISONER TRADE & TAXES & ANR. versus ..... Appellant ..... Respondent VAT APPEAL172016 LARSEN & TOUBRO LTD. COMMISSIONER OF TRADE & TAXES versus ..... Appellant ..... Respondent versus ..... Appellant VAT APPEAL182016 LARSEN & TOUBRO LTD. COMMISSIONER OF TRADE & TAXES VAT APPEAL192016, C.M. Appl. No.31746/2016 GE INDIA INDUSTRIAL PVT LTD COMMISSIONER OF TRADE AND TAXES DELHI..... Respondent ..... Respondent ..... Appellant versus VAT APPEAL202016, C.M. Appl. No.31751/2016 SCHNEIDER ELECTRIC INDIA PVT LTD versus ..... Appellant ST. APPL.5/2017 & connected matters Page 1 of 3 + + + COMMISSIONER OF TRADE AND TAXES DELHI..... Respondent VAT APPEAL212016, C.M. Appl. No.32217/2016 VIKAS TRADING CO. versus THE COMMISSIONER, VALUE ADDED TAX & ANR. ..... Appellant ........ RESPONDENTS

VAT APPEAL282016, C.M. Appl. No.36478/2016 SUPER AGENCIES COMMISSIONER OF TRADE & TAXES versus ..... Appellant ..... Respondent VAT APPEAL152017 COMMISSIONER OF TRADE & TAXES, DELHI..... Appellant M/S LARSEN AND TOUBRO LTD. Counsel for the petitioner: ..... Respondent versus 5/2017 & Mr. V. Lakshmi Kumaran, Mr. Yogendra Aldak, Mr. Karan Sachdev, Advocates in VAT. APPEAL192016 & 20/2016 Mr. Satyakam, ASC for Govt. of NCT of Delhi of Delhi, in ST.APPL.1/2017, 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. APPEAL212016. Mr. Anant Gupta, Mr. Sameer Jain, Advocate for appellant in VAT. APPEAL282016. Mr. Virag Tiwari, Advocate for appellant - Larsen & Toubro Ltd., in Item VAT. APPEAL172016, 18/2016 & 15/2017. Mr. Gautam Narayan, ASC for Govt. of NCT of Delhi of Delhi with Ms. Mahamaya Chatterjee, Advocates in VAT. APPEAL162016 & 19/2016 Mr. A.K. Babbar, Mr. Surender Kumar, Advocate in VAT. APPEAL162016 ST. APPL.5/2017 & connected matters Page 2 of 3 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 % 1. VAT. APPEALS162016, 17/2016, 18/2016, 19/2016, 20/2016, 21/2016 and 28/2016 are allowed. ST. APPL. 1/2017, 5/2017, 6/2017 & VAT. APPEAL152017 are dismissed. There shall be no order on costs.

2. For detailed judgment, the decision dated 01.05.2019 in ST. APPL.1/2017 may be referred to. MAY1 2019 S. RAVINDRA BHAT (JUDGE) PRATEEK JALAN (JUDGE) ST. APPL.5/2017 & connected matters Page 3 of 3

Same Court & Year Delhi · 2019 Same Parties Vikas Trading Co. vs The Commissioner, Value Added Tax and Anr. Same Subject Land Acquisition