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Delhi High Court - Orders

Gem Sanitary Appliances Pvt. Ltd vs The Commissioner, Vat on 12 March, 2024

Author: Sanjeev Sachdeva

Bench: Sanjeev Sachdeva

                                    $~5, 18 to 23, 32
                                    *     IN THE HIGH COURT OF DELHI AT NEW DELHI
                                    +           VAT APPEAL 44/2023 & CM APPL. 55914/2023
                                                GEM SANITARY APPLIANCES PVT. LTD.
                                                                                                                                     ..... Appellant
                                                                                      Through:                 Mr. Rajesh Jain, Mr. Virag Tiwari,
                                                                                                               Mr. Mudit Gupta, Ms. Nidhi Gupta,
                                                                                                               Mr. Mukul Gupta, Mr. Ramashish
                                                                                                               and Ms. Tanya Saraswat, Advocates.
                                                                                      versus

                                                THE COMMISSIONER, VAT
                                                                                                                                    ..... Respondent
                                                                                      Through:                 Mr. Rajeev Aggarwal, ASC with Ms.
                                                                                                               Samridhi Vats, Advocates.
                                    +           ST.APPL. 63/2014
                                                H.G. INTERNATIONAL                                                                    ..... Petitioner
                                                                                      Through:                 Mr. Varun Nischal with Mr. Arif
                                                                                                               Ahmed Khan, Advcoate.
                                                                                      versus

                                                THE COMMISSIONER OF TRADE AND TAXES, DELHI
                                                                                             ..... Respondent
                                                              Through: Mr. Rajeev Aggarwal, ASC with Ms.
                                                                        Samridhi Vats, Advocates.
                                    +           VAT APPEAL 30/2022 & CM APPL. 38967/2022
                                                M/S CARDIO FITNESS INDIA PVT. LTD. THROUGH ITS A.R.
                                                TANNU ARORA                                                                       ..... Appellant
                                                                                      Through:                 Mr. A.K. Babbar and Mr. B.K.
                                                                                                               Tripathi, Advs.
                                                                                      versus

                                                COMMISSIONER OF DELHI VALUE ADDED TAX & ORS.
                                                                                    ..... Respondents




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 14/03/2024 at 21:04:30
                                                                                       Through:                 Mr. Rajeev Aggarwal, ASC with Ms.
                                                                                                               Samridhi Vats, Advocates.
                                    +           VAT APPEAL 36/2022
                                                M/S SUPER STATIONERS                                                                ..... Appellant
                                                                                      Through:                 Mr. Ruchir Bhatia, Mr. Sumit
                                                                                                               K. Batra and Mr. Naunidh S.
                                                                                                               Arora, Advs.
                                                                                      versus

                                                COMMISSIONER OF TRADE AND TAXES, DELHI
                                                                                            ..... Respondent
                                                              Through: Mr. Rajeev Aggarwal, ASC with Ms.
                                                                       Samridhi Vats, Advocates.
                                    +           VAT APPEAL 39/2022
                                                MEGHAAARIKA INTERNATIONAL PVT LTD FORMERLY
                                                RITZY INTERNATIONAL PVT LTD                                                         ..... Appellant
                                                                                      Through:                 Mr. Ruchir Bhatia, Mr. Kivan
                                                                                                               Aggarwal and Ms. Deeksha Gupta,
                                                                                                               Advocates.
                                                                                      versus

                                                COMMISSINER OF TRADE AND TAXES DELHI
                                                                                                                                    ..... Respondent
                                                                                      Through:                 Mr. Rajeev Aggarwal, ASC with Ms.
                                                                                                               Samridhi Vats, Advocates.
                                    +           VAT APPEAL 13/2023
                                                UNIQUE COLLECTION INDIA PVT LTD                                                      ..... Appellant
                                                                                      Through:                 Mr. Ruchir Bhatia, Mr. Kivan
                                                                                                               Aggarwal and Ms. Deeksha Gupta,
                                                                                                               Advocates.
                                                                                      versus

                                                COMMISSIONER OF TRADE AND TAXES DELHI
                                                                                                                                    ..... Respondent
                                                                                      Through:                 Mr. Rajeev Aggarwal, ASC with Ms.




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 14/03/2024 at 21:04:30
                                                                         Samridhi Vats, Advocates.
                                    +           VAT APPEAL 9/2023 & CM APPL. 25345/2023
                                                INDUS VALLEY TRADING P LTD                                                          ..... Appellant
                                                                                      Through:                 Mr. Ruchir Bhatia, Mr. Kivan
                                                                                                               Aggarwal and Ms. Deeksha Gupta,
                                                                                                               Advocates.
                                                                                      versus

                                                COMMISSIONER OF TRADE AND TAXES DELHI
                                                                                             ..... Respondent
                                                              Through: Mr. Rajeev Aggarwal, ASC with Ms.
                                                                        Samridhi Vats, Advocates.
                                    +           VAT APPEAL 6/2022 & CM APPL. 23862/2022
                                                R K OVERSEAS                                                                    ..... Appellant
                                                                                      Through:                 Mr. Varun Nischal with Mr. Arif
                                                                                                               Ahmed Khan, Advcoate.
                                                                                      versus

                                                COMMISSIONER OF TRADE TAXES & ORS. ..... Respondents
                                                             Through: Mr Anuj Aggarwal, ASC.
                                                CORAM:
                                                HON'BLE MR. JUSTICE SANJEEV SACHDEVA
                                                HON'BLE MR. JUSTICE RAVINDER DUDEJA
                                                             ORDER

% 12.03.2024 At request of learned counsel for the petitioner, list for further arguments on 25.04.2024.

SANJEEV SACHDEVA, J RAVINDER DUDEJA, J MARCH 12, 2024/ss 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 14/03/2024 at 21:04:31