| SooperKanoon Citation | sooperkanoon.com/1202860 |
| Court | Delhi High Court |
| Decided On | Jan-19-2017 |
| Appellant | Classic Polymers |
| Respondent | Commissioner of Trade and Taxes and Anr. |
2-110 * IN THE HIGH COURT OF DELHI AT NEW 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) Pronounced on:
19. 01.2017 + W.P.(C) 10807/2016 M/S MUNSHI RAM RAM PARKASH COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ........ Petitioner
versus ........ RESPONDENTS
MANGLA ENTERPRISES COMMISSIONER, TRADE & TAXES & ANR......... RESPONDENTS
........ Petitioner
versus MANGLA ENTERPRISES COMMISSIONER, TRADE & TAXES & ANR......... RESPONDENTS
........ Petitioner
versus + W.P.(C) 10856/2016 + W.P.(C) 10858/2016 + W.P.(C) 10859/2016 + W.P.(C) 10911/2016 + W.P.(C) 10947/2016 MANGLA ENTERPRISES COMMISSIONER, TRADE & TAXES & ANR......... RESPONDENTS
........ Petitioner
versus DHANJAL ENGG. WORKS COMMISSIONER, TRADE & TAXES & ANR......... RESPONDENTS
........ Petitioner
versus M/S MUNSHI RAM RAM PARKASH COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ........ Petitioner
versus + W.P.(C) 11008/2016 ........ RESPONDENTS
W.P.(C)10807/2016 & connected cases Page 1 of 18 M/S GOEL OIL COMPANY COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ........ Petitioner
versus ........ RESPONDENTS
+ W.P.(C) 11009/2016 M/S ARUN ELECTRONICS COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ........ Petitioner
versus + W.P.(C) 11010/2016 POWER INDUSTRIES PROPRIETO SH. TARUN BANSAL ........ Petitioner
........ RESPONDENTS
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. versus ........ RESPONDENTS
+ W.P.(C) 11011/2016 M/S MUNSHI RAM RAM PARKASH COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ........ Petitioner
versus + W.P.(C) 11012/2016 M/S POWER INDUSTRIES PROPRIETOR SH. TARUN BANSAL ........ Petitioner
........ RESPONDENTS
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. versus ........ RESPONDENTS
+ W.P.(C) 11014/2016 M/S LUDHIANA AUTO SUPPLY CO. COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ........ Petitioner
versus ........ RESPONDENTS
HEARISONS CORPORATION COMMISSIONER, TRADE & TAXES & ANR......... RESPONDENTS
+ W.P.(C) 11015/2016, C.M. APPL.43072/2016 + W.P.(C) 11017/2016 M/S MUNSHI RAM RAM PARKASH ........ Petitioner
........ Petitioner
versus versus W.P.(C)10807/2016 & connected cases Page 2 of 18 COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ........ RESPONDENTS
+ W.P.(C) 11018/2016 M/S YASH SALES THROUGH ITS PROPRIETOR SH. ANKIT BANSAL COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. versus ........ Petitioner
+ W.P.(C) 11021/2016 M/S POWER INDUSTRIES PROPRIETOR SH. TARUN BANSAL ........ RESPONDENTS
........ Petitioner
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. versus ........ RESPONDENTS
SUPER MOTOR PARTS versus COMMISSIONER, TRADE & TAXES & ANR......... RESPONDENTS
........ Petitioner
ASIATIC ELECTRICAL & SWITCHGEAR PVT LTD......... Petitioner
COMMISSIONER, TRADE & TAXES & ANR. ........ RESPONDENTS
versus ASIATIC ELECTRICAL & SWITCHGEAR PVT LTD......... Petitioner
COMMISSIONER, TRADE & TAXES & ANR. ........ RESPONDENTS
versus + W.P.(C) 11030/2016, C.M. APPL.43098/2016 + W.P.(C) 11031/2016, C.M. APPL.43099/2016 + W.P.(C) 11032/2016, C.M. APPL.43100/2016 + W.P.(C) 11050/2016, C.M. APPL.43143/2016 + W.P.(C) 11051/2016, C.M. APPL.43144/2016 CHARANJEET SONS COMMISSIONER OF VAT & ANR S. S. TRADERS COMMISSIONER, TRADE & TAXES & ANR. versus versus ........ Petitioner
........ RESPONDENTS
........ Petitioner
........ RESPONDENTS
W.P.(C)10807/2016 & connected cases Page 3 of 18 + W.P.(C) 11063/2016 M/S POWER INDUSTRIES PROPRIETOR SH. TARUN BANSAL ........ Petitioner
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. versus ........ RESPONDENTS
+ W.P.(C) 11251/2016 SNS ENTERPRISES COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. versus ........ Petitioner
........ RESPONDENTS
+ W.P.(C) 11253/2016 SNS ENTERPRISES COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. versus ........ Petitioner
........ RESPONDENTS
+ W.P.(C) 11254/2016 SEVEN AUTO TRADERS COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ........ Petitioner
versus ........ RESPONDENTS
........ Petitioner
........ RESPONDENTS
........ Petitioner
........ RESPONDENTS
versus JAY PACKAGING COMMISSIONER OF VAT & ANR. + W.P.(C) 11260/2016, C.M. APPL.44061/2016 + W.P.(C) 11265/2016, C.M. APPL.44068/2016 + W.P.(C) 9730/2016, C.M. APPL.38894/2016 + W.P.(C) 9732/2016 JAY PACKAGING COMMISSIONER OF VAT & ANR. versus TIRUPATI METAL UDYOG (SINCE CLOSED)........ Petitioner
COMMISSIONER OF TRADE & TAXES & ANR......... RESPONDENTS
versus M/S RAMA SALES CORPORATION THROUGH ITS KARTA SH. SURINDETR KUMAR GUPTA ........ Petitioner
W.P.(C)10807/2016 & connected cases Page 4 of 18 COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. versus versus CHEMICAL CENTRE COMMISSIONER, TRADE & TAXES & ANR. versus S L INDUSTRIES COMMISSIONER, TRADE & TAXES & ANR. S L INDUSTRIES COMMISSIONER, TRADE & TAXES & ANR. + W.P.(C) 9734/2016, C.M. APPL.38897/2016 + W.P.(C) 9739/2016, C.M. APPL.38902/2016 + W.P.(C) 9740/2016, C.M. APPL.38903/2016 + W.P.(C) 9778/2016, C.M. APPL.39026/2016 + W.P.(C) 9782/2016, C.M. APPL.39030/2016 + W.P.(C) 9783/2016 S L INDUSTRIES COMMISSIONER, TRADE & TAXES & ANR. versus versus FASHION & STYLE COMMISSIONER OF TRADE & TAXES & ANR......... RESPONDENTS
versus ........ Petitioner
........ RESPONDENTS
........ Petitioner
........ RESPONDENTS
........ Petitioner
........ RESPONDENTS
........ Petitioner
........ RESPONDENTS
........ Petitioner
........ RESPONDENTS
M/S RAMA SALES CORPORATION THROUGH ITS KARTA SH. SURINDER KUMAR GUPTA COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ........ Petitioner
versus + W.P.(C) 9784/2016 M/S KAPIL ENTERPRISES PROPRIETOR KAPIL GUPTA ........ RESPONDENTS
........ Petitioner
versus W.P.(C)10807/2016 & connected cases Page 5 of 18 COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ........ RESPONDENTS
+ W.P.(C) 9787/2016 M/S KAPIL ENTERPRISES PROPRIETOR KAPIL GUPTA ........ Petitioner
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. versus ........ RESPONDENTS
M/S THE HOT PLATE CENTRE COMMISSIONER OF TRADE & TAXES & ANR......... RESPONDENTS
+ W.P.(C) 9794/2016, C.M. APPL.39047/2016 + W.P.(C) 9916/2016 ........ Petitioner
versus M/S RAMA SALES CORPORATION THROUGH ITS KARTA SH. SURINDER KUMAR GUPTA COMMISSIONER OF DELHI VALUE ADED TAX & ANR. ........ Petitioner
versus DHRUVCO CARTON INDUSTRIES COMMISSIONER OF TRADE & TAXES & ANR......... RESPONDENTS
+ W.P.(C) 9920/2016, C.M. APPL.39476/2016 + W.P.(C) 9922/2016 ........ Petitioner
versus ........ RESPONDENTS
M/S RAMA SALES CORPORATION THROUGH ITS KARTA SH. SURINDER KUMAR GUPTA COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ........ Petitioner
versus + W.P.(C) 9923/2016 M/S KAPIL ENTERPRISES PROPRIETOR KAPIL GUPTA ........ RESPONDENTS
........ Petitioner
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. versus + W.P.(C) 9924/2016 M/S KAPIL ENTERPRISES PROPPRIETOR SH. KAPIL GUPTA ........ RESPONDENTS
W.P.(C)10807/2016 & connected cases Page 6 of 18 versus ALLIED ELECTRICALS versus COMMISSIONER, TRADE & TAXES & ANR. UNITED SURGICAL INDUSTRIES COMMISSIONER, TRADE & TAXES & ANR. + W.P.(C) 10001/2016, C.M. APPL.39674/2016 + W.P.(C) 10004/2016, C.M. APPL.39682/2016 + W.P.(C) 10005/2016, C.M. APPL.39683/2016 + W.P.(C) 10007/2016, C.M. APPL.39685/2016 + W.P.(C) 10009/2016, C.M. APPL.39688/2016 + W.P.(C) 10077/2016 NAKODA PRINT & ARTS COMMISSIONER, TRADE & TAXES & ANR. RMCO AUTO ACCESSORIES COMMISSIONER, TRADE & TAXES & ANR. versus versus ........ Petitioner
........ RESPONDENTS
........ Petitioner
........ RESPONDENTS
........ Petitioner
........ RESPONDENTS
........ Petitioner
........ RESPONDENTS
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. versus ........ RESPONDENTS
........ Petitioner
VIVEK ENTERPRISES versus COMMISSIONER OF TRADE & TAXES & ANR......... RESPONDENTS
........ Petitioner
M/S N.G. ENGINEERING COMPANY COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ........ Petitioner
versus ........ RESPONDENTS
+ W.P.(C) 10078/2016 M/S RAJ KAMAL FAIR LUBE CO. COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ........ Petitioner
versus ........ RESPONDENTS
W.P.(C)10807/2016 & connected cases Page 7 of 18 SUNSARA PAPERS COMMISSIONER OF TRADE & TAXES & ANR......... RESPONDENTS
versus ........ Petitioner
versus HIMANKPACKAGING CORPORATION COMMISSIONER, TRADE & TAXES & ANR. + W.P.(C) 10080/2016, C.M. APPL.39952/2016 + W.P.(C) 10087/2016, C.M.APPL.39961/2016 + W.P.(C) 10090/2016, C.M. APPL.39964/2016 + W.P.(C) 10091/2016 YASHITA PRINT-O -PACK PVT. LTD. COMMISSIONER, TRADE & TAXES & ANR. RAM PERSHAD BISHAN SARUP COMMISSIONER OF VALUE ADDED TAX & ANR. versus versus ........ Petitioner
........ RESPONDENTS
........ Petitioner
........ RESPONDENTS
........ Petitioner
SISKA SHOES AND ASSESSORIES COMMISSIONER OF TRADE & TAXES & ANR......... RESPONDENTS
........ Petitioner
versus versus S .A. B. SAI ENTERPRISES COMMISSIONER, TRADE & TAXES & ANR. + W.P.(C) 10120/2016, C.M. APPL.40110/2016 + W.P.(C) 10123/2016, C.M. APPL.40112/2016 + W.P.(C) 10139/2016, C.M. APPL.40163/2016 + W.P.(C) 10140/2016, C.M. APPL.40165/2016 JAI AMBEY FUMITURES COMMISSIONER, TRADE & TAXES & ANR. JAI MAA FURNITURE versus ........ RESPONDENTS
........ Petitioner
........ RESPONDENTS
........ Petitioner
........ RESPONDENTS
........ Petitioner
W.P.(C)10807/2016 & connected cases Page 8 of 18 + W.P.(C) 10142/2016 COMMISSIONER, TRADE & TAXES & ANR. versus ........ RESPONDENTS
M/S N.G. ENGINEERING COMPANY COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ........ Petitioner
versus + W.P.(C) 10154/2016, C.M. APPL.40191/2016 VANSH ELECTROMECHANICAL DEVICES (P) LTD. ........ RESPONDENTS
........ Petitioner
COMMISSIONER OF TRADE & TAXES & ANR......... RESPONDENTS
versus FELDER BROADBAND SYSTEMS COMMISSIONER OF TRADE & TAXES & ANR......... RESPONDENTS
........ Petitioner
HARE KRISHNA TRADING COMPANY COMMISSIONER OF TRADE & TAXES & ANR......... RESPONDENTS
........ Petitioner
versus versus + W.P.(C) 10251/2016, C.M. APPL.40460/2016 + W.P.(C) 10256/2016, C.M. APPL.40464/2016 + W.P.(C) 10258/2016, C.M. APPL.40466/2016 + W.P.(C) 10260/2016, C.M. APPL.40467/2016 + W.P.(C) 10264/2016 CHANCHAL LITES COMMISSIONER OF TRADE & TAXES S.A.B. SAI ENTERPRISES COMMISSIONER, TRADE & TAXES & ANR. versus versus SAHNI HARDWARE COMMISSIONER OF TRADE & TAXES & ANR......... RESPONDENTS
versus ........ Petitioner
........ Petitioner
........ RESPONDENTS
........ Petitioner
..... Respondent W.P.(C)10807/2016 & connected cases Page 9 of 18 versus KUNDALIA POLYMERS PRIVATE LIMITED COMMISSIONER, TRADE & TAXES & ANR. versus SHIVA HARDWARE STORE COMMISSIONER, TRADE & TAXES & ANR. versus MEHNGA RAM GIAN CHAND COMMISSIONER, TRADE & TAXES & ANR. + W.P.(C) 10267/2016, C.M. APPL.40473/2016 + W.P.(C) 10268/2016, C.M. APPL.40474/2016 + W.P.(C) 10269/2016, C.M. APPL.40475/2016 + W.P.(C) 10270/2016, C.M. APPL.40477/2016 + W.P.(C) 10271/2016, C.M. APPL.40478/2016 + W.P.(C) 10299/2016 + W.P.(C) 10308/2016 + W.P.(C) 10309/2016 SHIV SHAKTIMETALS PVT. LTD. COMMISSIONER OF TRADE & TAXES RAINBOW INDUSTRIES INDIA COMMISSIONER OF TRADE & TAXES DINESH SANITARY STORE COMMISSIONER, TRADE & TAXES & ANR. BHAVYA TRADING CORP versus versus versus ........ Petitioner
........ RESPONDENTS
........ Petitioner
........ RESPONDENTS
........ Petitioner
........ RESPONDENTS
........ Petitioner
........ RESPONDENTS
........ Petitioner
..... Respondent ........ Petitioner
..... Respondent ........ Petitioner
CLASSIC POLYMERS versus COMMISSIONER OF TRADE & TAXES & ANR......... RESPONDENTS
........ Petitioner
W.P.(C)10807/2016 & connected cases Page 10 of 18 versus COMMISSIONER OF TRADE & TAXES versus versus K.C.ART GLASS COMMISSIONER, TRADE & TAXES & ANR. versus ROYAL PRINTERS COMMISSIONER, TRADE & TAXES & ANR. + W.P.(C) 10315/2016, C.M. APPL.40576/2016 + W.P.(C) 10320/2016, C.M. APPL.40593/2016 + W.P.(C) 10326/2016 BASANT LAL ART COMMISSIONER OF VAT & ANR. + W.P.(C) 10335/2016 + W.P.(C) 10336/2016, C.M. APPL.40633/2016 + W.P.(C) 10337/2016 BASANT LAL ART COMMISSIONER OF VAT & ANR. + W.P.(C) 10363/2016 BASANT LAL ART COMMISSIONER OF VAT & ANR. BASANT LAL INTERNATIONAL COMMISSIONER OF VAT & ANR. ASIAN BEARING CO. versus COMMISSIONER, TRADE & TAXES & ANR. versus versus versus ..... Respondent ........ Petitioner
........ RESPONDENTS
........ Petitioner
........ RESPONDENTS
........ Petitioner
........ RESPONDENTS
........ Petitioner
........ RESPONDENTS
........ Petitioner
........ RESPONDENTS
........ Petitioner
........ RESPONDENTS
........ Petitioner
........ RESPONDENTS
W.P.(C)10807/2016 & connected cases Page 11 of 18 VAISHANAVI METALS versus COMMISSIONER, TRADE & TAXES, & ANR. ........ RESPONDENTS
........ Petitioner
versus versus BASANT LAL INTERNATIONAL COMMISSIONER OF VAT & ANR. COSMIC XPERTS COMMISSIONER OF VALUE ADDED TAX + W.P.(C) 10415/2016 + W.P.(C) 10416/2016 + W.P.(C) 10509/2016 + W.P.(C) 10511/2016, C.M. APPL.41218/2016 + W.P.(C) 10574/2016, C.M. APPL.41472/2016 + W.P.(C) 10632/2016 + W.P.(C) 11567/2016 SAB ENTERPRISES COMMISSIONER, TRADE & TAXES & ANR. versus ........ Petitioner
........ RESPONDENTS
........ Petitioner
..... Respondent ........ Petitioner
........ RESPONDENTS
KUNJ BIHARI ENTERPRISES COMMISSIONER OF TRADE & TAXES & ANR......... RESPONDENTS
........ Petitioner
versus NIRWAN INDUSTRIES versus COMMISSIONER OF TRADE & TAXES & ANR......... RESPONDENTS
........ Petitioner
M/S SKT ENTERPRISES versus COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ........ Petitioner
+ W.P.(C) 11568/2016 M/S RRK TRADING .CORPORATION versus ........ RESPONDENTS
........ Petitioner
W.P.(C)10807/2016 & connected cases Page 12 of 18 COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ........ RESPONDENTS
+ W.P.(C) 11570/2016 BAJAJ INTERNATIONAL COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ........ Petitioner
versus + W.P.(C) 11621/2016 MAYANK PLASTIC COMMISSIONER OF TRADE & TAXES versus + W.P.(C) 11662/2016 SUNRISE OVERSEAS versus COMMISSIONER OF VALUE ADDED TAX ........ RESPONDENTS
........ Petitioner
..... Respondent ........ Petitioner
..... Respondent + W.P.(C) 11418/2016 SWASTIK POLYMERS versus COMMISSIONER OF TRADE & TAXES & ANR...... Respondent ........ Petitioner
+ W.P.(C) 11419/2016 SKT ENTERPRISES COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. versus ........ Petitioner
........ RESPONDENTS
+ W.P.(C) 11434/2016 RRK TRADING CORPORATION COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. ........ Petitioner
versus + W.P.(C) 11683/2016, C.M. APPL.46052/2016 S.S. PACKAGING INDUSTRIES versus ........ RESPONDENTS
........ Petitioner
W.P.(C)10807/2016 & connected cases Page 13 of 18 + W.P.(C) 11698/2016 COMMISSIONER, TRADE AND TAXES & ANR......... RESPONDENTS
M/S. INDIAN OVERSEAS COMMERCIAL CO. ........ Petitioner
COMMISSIONEROF DELHI VALUE ADDED TAX AND ANR. ......... RESPONDENTS
versus NITIN INTERNATIONAL INC. COMMISSIONER, TRADE AND TAXES & ANR......... RESPONDENTS
........ Petitioner
versus + W.P.(C) 11699/2016, C.M. APPL.46082/2016 + W.P.(C) 11701/2016, C.M. APPL.46084/2016 + W.P.(C) 9928/2016, C.M. APPL.39477/2016 SINKWELL DRILLCO PVT. LTD COMMISSIONER, TRADE AND TAXES & ANR......... RESPONDENTS
........ Petitioner
versus GANDHI STORE INDIA versus COMMISSIONER, TRADE AND TAXES & ANR......... RESPONDENTS
........ Petitioner
+ W.P.(C) 10079/2016, C.M. APPL.39951/2016 KUNDAN STEELS COMMISSIONER, TRADE AND TAXES & ANR......... RESPONDENTS
versus ........ Petitioner
+ W.P.(C) 10125/2016 M/S. RAJ KAMAL FAIR LUBE CO. COMMISSIONER OF DELHI VALUE ADDED TAX AND ANR. ......... RESPONDENTS
........ Petitioner
versus + W.P.(C) 11840/2016, C.M. APPL.46782/2016 KUREX ELECTRONICS versus ........ Petitioner
W.P.(C)10807/2016 & connected cases Page 14 of 18 versus ........ Petitioner
KRISHMA CABLES COMMISSIONER, TRADE & TAXES & ANR......... RESPONDENTS
versus ........ Petitioner
COMMISSIONER, TRADE & TAXES & ANR......... RESPONDENTS
KHANNA ELECTRICAL INDUSTRIES COMMISSIONER, TRADE & TAXES & ANR......... RESPONDENTS
+ W.P.(C) 11841/2016, C.M. APPL.46668/2016 + W.P.(C) 11854/2016, C.M. APPL.46809/2016 + W.P.(C) 11855/2016, C.M. APPL.46810/2016 + W.P.(C) 11857/2016, C.M. APPL.46814/2016 KWALITY METAL STEEL INDIA OVT LTD COMMISSIONER OF TRADE & TAXES & ANR......... RESPONDENTS
+ W.P.(C) 11862/2016 AIRO AUTO INDUSTRIES COMMISSIONER, TRADE & TAXES & ANR......... RESPONDENTS
M/S ELEGANT ENTERPRISES PROPRIETOR SH. KUNAL SETH ........ Petitioner
........ Petitioner
........ Petitioner
versus versus COMMISSIONER OF DELHI VALUE ADDED TAX & ANR. versus ........ RESPONDENTS
versus SUPREME TRADING CO. COMMISSIONER OF TRADE & TAXES & ANR......... RESPONDENTS
........ Petitioner
+ W.P.(C) 11837/2016, C.M. APPL.46666/2016 + W.P.(C) 11839/2016, C.M. APPL.46667/2016 KE PLUGS & WIRES versus COMMISSIONER, TRADE & TAXES & ANR......... RESPONDENTS
........ Petitioner
W.P.(C)10807/2016 & connected cases Page 15 of 18 in for petitioner, 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, 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. W.P.(C)10807/2016 & connected cases Page 16 of 18 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, petitioner, in Item No.102 Sh. Siddhartha Shankar Ray, Advocate, 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. for for W.P.(C)10807/2016 & connected cases Page 17 of 18 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 judgment dated 19.01.2017 in W.P.(C) 10701/2016 may be referred to. S. RAVINDRA BHAT (JUDGE) NAJMI WAZIRI (JUDGE) JANUARY19 2017 W.P.(C)10807/2016 & connected cases Page 18 of 18