Delhi High Court - Orders
Grid Solutions Oy (Ltd) vs Assistant Commissioner Of Income Tax ... on 9 September, 2022
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
$~1 to 13 & 15 to 35
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 1196/2022 & CM APPL. 3516/2022
GRID SOLUTIONS OY (LTD) . .....Petitioner
Through: Mr Ajay Vohra, Sr. Advocate with
Mr Aditya Vohra, Advocate.
versus
ASSISTANT COMMISSIONER OF INCOME TAX
INTERNATIONAL TAXATION & ANR. ......Respondents
Through: Mr Ruchir Bhatia, Sr. Standing
Counsel with Mr Shlok Chandra, Jr.
Standing Counsel.
+ W.P.(C) 1294/2022 & CM APPL. 3767/2022
GE GRID (SWITZERLAND) GMBH ......Petitioner
Through: Mr Ajay Vohra, Sr. Advocate with
Mr Aditya Vohra, Advocate.
versus
ASSISTANT COMMISSIONER OF INCOME
TAX & ANR. ......Respondents
Through: Mr Ruchir Bhatia, Sr. Standing
Counsel with Mr Shlok Chandra, Jr.
Standing Counsel.
+ W.P.(C) 1560/2022 & CM APPL. 4460/2022
GE HYDRO FRANCE ......Petitioner
Through: Mr Ajay Vohra, Sr. Advocate with
Mr Aditya Vohra, Advocate.
versus
ASSISTANT COMMISSIONER OF INCOME
TAX & ANR. ......Respondents
Through: Mr Ruchir Bhatia, Sr. Standing
Counsel with Mr Shlok Chandra, Jr.
Standing Counsel.
W.P.(C) 1196/2022 & connected matters 1/14
Signature Not Verified
Digitally Signed By:KAUSHAL
KUMAR SACHDEVA
Signing Date:13.10.2022
23:50:24
+ W.P.(C) 1625/2022 & CM APPL. 4729/2022
GE GRID (SWITZERLAND) GMBH ......Petitioner
Through: Mr Ajay Vohra, Sr. Advocate with
Mr Aditya Vohra, Advocate.
versus
ASSISTANT COMMISSIONER OF INCOME TAX
INTERNATIONAL TAXATION CIRCLE 1(3)(1) & ANR.
......Respondents
Through: Mr Ruchir Bhatia, Sr. Standing
Counsel with Mr Shlok Chandra, Jr.
Standing Counsel.
+ W.P.(C) 1629/2022 & CM APPL. 4735/2022
GE HYDRO FRANCE ......Petitioner
Through: Mr Ajay Vohra, Sr. Advocate with
Mr Aditya Vohra, Advocate.
versus
ASSISTANT COMMISSIONER OF INCOME TAX
INTERNATIONAL TAXATION CIRCLE 1(3)(1) & ANR.
......Respondents
Through: Mr Ruchir Bhatia, Sr. Standing
Counsel with Mr Shlok Chandra, Jr.
Standing Counsel.
+ W.P.(C) 1630/2022 & CM APPL. 4737/2022
GRID SOLUTIONS OY (LTD) ......Petitioner
Through: Mr Ajay Vohra, Sr. Advocate with
Mr Aditya Vohra, Advocate.
versus
ASSISTANT COMMISSIONER OF INCOME TAX
INTERNATIONAL TAXATION CIRCLE 1(3)(1) & ANR.
......Respondents
Through: Mr Ruchir Bhatia, Sr. Standing
Counsel with Mr Shlok Chandra, Jr.
Standing Counsel.
W.P.(C) 1196/2022 & connected matters 2/14
Signature Not Verified
Digitally Signed By:KAUSHAL
KUMAR SACHDEVA
Signing Date:13.10.2022
23:50:24
+ W.P.(C) 1631/2022 & CM APPL. 4739/2022
GRID SOLUTIONS OY (LTD) ......Petitioner
Through: Mr Ajay Vohra, Sr. Advocate with
Mr Aditya Vohra, Advocate.
versus
ASSISTANT COMMISSIONER OF INCOME TAX
INTERNATIONAL TAXATION CIRCLE 1(3)(1) & ANR.
......Respondents
Through: Mr Ruchir Bhatia, Sr. Standing
Counsel with Mr Shlok Chandra, Jr.
Standing Counsel.
+ W.P.(C) 1638/2022 & CM APPL. 4752/2022
GE HYDRO FRANCE ......Petitioner
Through: Mr Ajay Vohra, Sr. Advocate with
Mr Aditya Vohra, Advocate.
versus
ASSISTANT COMMISSIONER OF INCOME TAX
INTERNATIONAL TAXATION CIRCLE 1(3)(1) & ANR.
......Respondents
Through: Mr Ruchir Bhatia, Sr. Standing
Counsel with Mr Shlok Chandra, Jr.
Standing Counsel.
+ W.P.(C) 1639/2022 & CM APPL. 4754/2022
GRID SOLUTIONS OY (LTD) ......Petitioner
Through: Mr Ajay Vohra, Sr. Advocate with
Mr Aditya Vohra, Advocate.
versus
ASSISTANT COMMISSIONER OF INCOME TAX
INTERNATIONAL TAXATION CIRCLE 1(3)(1) & ANR.
......Respondents
Through: Mr Ruchir Bhatia, Sr. Standing
Counsel with Mr Shlok Chandra, Jr.
Standing Counsel.
W.P.(C) 1196/2022 & connected matters 3/14
Signature Not Verified
Digitally Signed By:KAUSHAL
KUMAR SACHDEVA
Signing Date:13.10.2022
23:50:24
+ W.P.(C) 1644/2022 & CM APPL. 4765/2022
GRID SOLUTIONS OY (LTD) ......Petitioner
Through: Mr Ajay Vohra, Sr. Advocate with
Mr Aditya Vohra, Advocate.
versus
ASSISTANT COMMISSIONER OF INCOME TAX
INTERNATIONAL TAXATION CIRCLE 1(3)(1) & ANR.
......Respondents
Through: Mr Ruchir Bhatia, Sr. Standing
Counsel with Mr Shlok Chandra, Jr.
Standing Counsel.
+ W.P.(C) 1738/2022 & CM APPL. 5040/2022
GE GRID (SWITZERLAND) GMBH .....Petitioner
Through: Mr Ajay Vohra, Sr. Advocate with
Mr Aditya Vohra, Advocate.
versus
ASSISTANT COMMISSIONER OF INCOME TAX
INTERNATIONAL TAXATION CIRCLE 1(3)(1) & ANR.
......Respondents
Through: Mr Ruchir Bhatia, Sr. Standing
Counsel with Mr Shlok Chandra, Jr.
Standing Counsel.
+ W.P.(C) 1743/2022 & CM APPL. 5049/2022
GE GRID (SWITZERLAND) GMBH ......Petitioner
Through: Mr Ajay Vohra, Sr. Advocate with
Mr Aditya Vohra, Advocate.
versus
ASSISTANT COMMISSIONER OF INCOME TAX
INTERNATIONAL TAXATION CIRCLE 1(3)(1) & ANR.
......Respondents
Through: Mr Ruchir Bhatia, Sr. Standing
Counsel with Mr Shlok Chandra, Jr.
Standing Counsel.
W.P.(C) 1196/2022 & connected matters 4/14
Signature Not Verified
Digitally Signed By:KAUSHAL
KUMAR SACHDEVA
Signing Date:13.10.2022
23:50:24
+ W.P.(C) 1750/2022 & CM APPL. 5057/2022
GE GRID (SWITZERLAND) GMBH ......Petitioner
Through: Mr Ajay Vohra, Sr. Advocate with
Mr Aditya Vohra, Advocate.
versus
ASSISTANT COMMISSIONER OF INCOME TAX
INTERNATIONAL TAXATION CIRCLE 1(3)(1) & ANR.
......Respondents
Through: Mr Ruchir Bhatia, Sr. Standing
Counsel with Mr Shlok Chandra, Jr.
Standing Counsel.
+ W.P.(C) 4207/2022 & CM APPL. 12573/2022
M/S GE STEAM POWER SYSTEMS (EARLIER
KNOWN AS M/S. ALSTOM POWER SYSTEM SA) ......Petitioner
Through: Mr Ankit Goyal, Adv.
versus
ASSISTANT COMMISSIONER OF INCOME TAX,
CIRCLE INT TAX 1 (1) (1) AND ANOTHER ......Respondents
Through: Mr Ruchir Bhatia, Sr. Standing
Counsel with Mr Shlok Chandra, Jr.
Standing Counsel.
+ W.P.(C) 4411/2022
GE RENEWABLES GRID LLC (FORMERLY KNOWN
AS ALSTOM GRID INC/ALSTOM GRID LLC) ......Petitioner
Through: Mr Ajay Vohra, Sr. Advocate with
Mr Aditya Vohra, Advocate.
versus
ASSISTANT COMMISSIONER OF INCOME TAX
(INTERNATIONAL TAXATION) CIRCLE 1(1)(1) & ANR.
......Respondents
Through: Mr Ruchir Bhatia, Sr. Standing
Counsel with Mr Shlok Chandra, Jr.
Standing Counsel.
W.P.(C) 1196/2022 & connected matters 5/14
Signature Not Verified
Digitally Signed By:KAUSHAL
KUMAR SACHDEVA
Signing Date:13.10.2022
23:50:24
+ W.P.(C) 4474/2022 & CM Appl.13320/2022
GE RENEWABLES GRID LLC (FORMERLY KNOWN
AS ALSTOM GRID INC/ALSTOM GRID LLC) ......Petitioner
Through: Mr Ajay Vohra, Sr. Advocate with
Mr Aditya Vohra, Advocate.
versus
ASSISTANT COMMISSIONER OF INCOME TAX AND ANR.
......Respondents
Through: Mr Ruchir Bhatia, Sr. Standing
Counsel with Mr Shlok Chandra, Jr.
Standing Counsel.
+ W.P.(C) 4495/2022 & CM Appl.13427/2022
GE RENEWABLES GRID LLC (FORMERLY KNOWN
AS ALSTOM GRID INC/ALSTOM GRID LLC) ......Petitioner
Through: Mr Ajay Vohra, Sr. Advocate with
Mr Aditya Vohra, Advocate.
versus
ASSISTANT COMMISSIONER OF INCOME TAX
(INTERNATIONAL TAXATION) CIRCLE 1(1)(1) & ANR.
......Respondents
Through: Mr Ruchir Bhatia, Sr. Standing
Counsel with Mr Shlok Chandra, Jr.
Standing Counsel.
+ W.P.(C) 4496/2022 & CM Appl.13429/2022
GE RENEWABLES GRID LLC (FORMERLY KNOWN
AS ALSTOM GRID INC/ALSTOM GRID LLC) ......Petitioner
Through: Mr Ajay Vohra, Sr. Advocate with
Mr Aditya Vohra, Advocate.
versus
ASSISTANT COMMISSIONER OF INCOME TAX
(INTERNATIONAL TAXATION) CIRCLE 1(1)(1) & ANR.
......Respondents
W.P.(C) 1196/2022 & connected matters 6/14
Signature Not Verified
Digitally Signed By:KAUSHAL
KUMAR SACHDEVA
Signing Date:13.10.2022
23:50:24
Through: Mr Ruchir Bhatia, Sr. Standing
Counsel with Mr Shlok Chandra, Jr.
Standing Counsel.
+ W.P.(C) 4759/2022 & CM No.14278/2022
M/S. GE STEAM POWER INC.(EARLIER KNOWN
AS M/S. ALSTOM POWERINC.) ..... Petitioner
Through: Mr Ankit Goyal, Adv.
versus
ASSISTANT COMMISSIONER OF INCOME TAX,
CIRCLE INT TAX 1(1)(1) & ANOTHER ..... Respondents
Through: Mr Ruchir Bhatia, Sr. Standing
Counsel with Mr Shlok Chandra, Jr.
Standing Counsel.
+ W.P.(C) 4760/2022 & CM Appl.14279/2022
GE STEAM POWER INC ..... Petitioner
Through: Mr Ankit Goyal, Adv.
versus
ASSISTANT COMMISSIONER OF INCOME
TAX & ANR. ..... Respondents
Through: Mr Ruchir Bhatia, Sr. Standing
Counsel with Mr Shlok Chandra, Jr.
Standing Counsel.
+ W.P.(C) 4761/2022 & CM App.14280/2022
GE STEAM POWER INC. (EARLIER KNOWN AS M/S. ALSTOM
POWER INC), ..... Petitioner
Through: Mr Ankit Goyal, Adv.
versus
ASSISTANT COMMISSIONER OF INCOME
TAX & ANR. ..... Respondents
W.P.(C) 1196/2022 & connected matters 7/14
Signature Not Verified
Digitally Signed By:KAUSHAL
KUMAR SACHDEVA
Signing Date:13.10.2022
23:50:24
Through: Mr Ruchir Bhatia, Sr. Standing
Counsel with Mr Shlok Chandra, Jr.
Standing Counsel.
+ W.P.(C) 4762/2022 & CM Appl.14281/2022
GE STEAM POWER INC(EARLIER KNOWN AS M/S ALSTOM
POWER INC) ......Petitioner
Through: Mr Ankit Goyal, Adv.
versus
ASSISTANT COMMISSIONER OF INCOME
TAX & ANR. ......Respondents
Through: Mr Ruchir Bhatia, Sr. Standing
Counsel with Mr Shlok Chandra, Jr.
Standing Counsel.
+ W.P.(C) 4763/2022 & CM Appl.14282/2022
M/S GE STEAM POWER INC. (EARLIER KNOWN AS M/S
ALSTOM POWER INC.) ..... Petitioner
Through: Mr Ankit Goyal, Adv.
versus
ASSISTANT COMMISSIONER OF INCOME
TAX & ANR. ..... Respondents
Through: Mr Ruchir Bhatia, Sr. Standing
Counsel with Mr Shlok Chandra, Jr.
Standing Counsel.
+ W.P.(C) 5095/2022 & CM Appl.15135/2022
UK GRID SOLUTIONS LIMITED ..... Petitioner
Through: Mr Ajay Vohra, Sr. Advocate with
Mr Aditya Vohra, Advocate.
W.P.(C) 1196/2022 & connected matters 8/14
Signature Not Verified
Digitally Signed By:KAUSHAL
KUMAR SACHDEVA
Signing Date:13.10.2022
23:50:24
versus
ASSISTANT COMMISSIONER OF INCOME TAX
(INTERNATIONAL TAXATION) CIRCLE 3(1)(1) & ANR.
..... Respondents
Through:
+ W.P.(C) 5172/2022 & CM Appl.15351/2022
M/S GE STEAM POWER SYSTEMS (EARLIER KNOWN AS M/S.
ALSTOM POWER SYSTEM SA) ..... Petitioner
Through: Mr Ankit Goyal, Adv.
versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INT
TAX 1 (1)(1) AND ANR. ..... Respondents
Through: Mr Ruchir Bhatia, Sr. Standing
Counsel with Mr Shlok Chandra, Jr.
Standing Counsel.
+ W.P.(C) 5174/2022 & CM Appl.15354/2022
M/S GE STEAM POWER SYSTEMS (EARLIER KNOWN AS M/S
ALSTOM POWER SYSTEM SA) ......Petitioner
Through: Mr Ankit Goyal, Adv.
versus
ASSISTANT COMMISSIONER OF INCOME
TAX & ANR. ..... Respondents
Through: Mr Ruchir Bhatia, Sr. Standing
Counsel with Mr Shlok Chandra, Jr.
Standing Counsel.
+ W.P.(C) 5337/2022 & CM Appl.15959/2022
M/S GE STEAM POWER SYSTEMS ..... Petitioner
Through: Mr Ankit Goyal, Adv.
W.P.(C) 1196/2022 & connected matters 9/14
Signature Not Verified
Digitally Signed By:KAUSHAL
KUMAR SACHDEVA
Signing Date:13.10.2022
23:50:24
versus
ASSISTENT COMMISSIONER OF INCOME TAX, CIRCLE INT
TAX 1(1)(1) AND ANR. ..... Respondents
Through: Mr Ruchir Bhatia, Sr. Standing
Counsel with Mr Shlok Chandra, Jr.
Standing Counsel.
+ W.P.(C) 5338/2022 & CM Appl.15962/2022
M/S GE STEAM POWER SYSTEMS ..... Petitioner
Through: Mr Ankit Goyal, Adv.
versus
ASSISTENT COMMISSIONER OF INCOME
TAX, CIRCLE INT TAX 1(1)(1) AND ANR. ..... Respondents
Through: Mr Ruchir Bhatia, Sr. Standing
Counsel with Mr Shlok Chandra, Jr.
Standing Counsel.
+ W.P.(C) 5799/2022 & CM Appl.17351/2022
M/S GE (SHANGHAI) POWER TECHNOLOGY
CO. LTD. ..... Petitioner
Through: Mr Ankit Goyal, Adv.
versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INT.
TAX1(3)(1) AND ANR ..... Respondents
Through: Mr Sunil Agarwal, Sr. Standing
Counsel with Mr Tushar Gupta, Jr.
Standing Counsel with Mr Utkarsh
Tiwari, Adv. or Income Tax
+ W.P.(C) 5815/2022 & CM Appl.17471/2022
M/S GE POWER GMBH (EARLIER KNOWN AS M/S GE
W.P.(C) 1196/2022 & connected matters 10/14
Signature Not Verified
Digitally Signed By:KAUSHAL
KUMAR SACHDEVA
Signing Date:13.10.2022
23:50:24
POWER AG AND EALIER TO THAT AS ALSTOM POWER AG)
......Petitioner
Through: Mr Ankit Goyal, Adv.
versus
ASSISTENT COMMISSIONER OF INCOME TAX CIRCLE INT
TAX 1(3) (1) AND ANR ..... Respondents
Through: Mr Ruchir Bhatia, Sr. Standing
Counsel with Mr Shlok Chandra, Jr.
Standing Counsel.
+ W.P.(C) 5816/2022 & CM Appl.17472/2022
GE POWER GMBH (EARLIER KNOWN AS M/S GE POWER AG
AND EARLIER TO THAT AS ALSTOM POWER AG)
..... Petitioner
Through: Mr Ankit Goyal, Adv.
versus
ASSISTENT COMMISSIONER OF INCOME TAX CIRCLE INT
TAX 1(3) (1) AND ANR ..... Respondents
Through: Mr Ruchir Bhatia, Sr. Standing
Counsel with Mr Shlok Chandra, Jr.
Standing Counsel.
+ W.P.(C) 7572/2022 & CM Appl.23271/2022
GE POWER SOLUTIONS MALAYSIA ..... Petitioner
Through: Mr Ankit Goyal, Adv.
versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INT
TAX 1(1)(1) AND ANR. ..... Respondents
Through: Mr Ruchir Bhatia, Sr. Standing
W.P.(C) 1196/2022 & connected matters 11/14
Signature Not Verified
Digitally Signed By:KAUSHAL
KUMAR SACHDEVA
Signing Date:13.10.2022
23:50:24
Counsel with Mr Shlok Chandra, Jr.
Standing Counsel.
+ W.P.(C) 7573/2022 & CM Appl.23272/2022
M/S GENERAL ELECTRIC (SWITZERLAND) GMBH (EARLIER
KNOWN AS M/S ALSTOM SWITZERLAND LIMITED)
..... Petitioner
Through: Mr Ankit Goyal, Adv.
versus
ASSISTANT COMMISSIONER OF INCOME
TAX & ORS. ..... Respondents
Through: Mr Ruchir Bhatia, Sr. Standing
Counsel with Mr Shlok Chandra, Jr.
Standing Counsel.
+ W.P.(C) 9194/2022 & CM Appl.27609/2022
M/S. GE POWER SP. Z.O.O. (EARLIER KNOWN AS M/S.
ALSTOM POWER SPOLKA Z ORGANICZONA
ODPOWIEDZIALNOSCIA) ..... Petitioner
Through: Mr Ankit Goyal, Adv.
versus
ASSISTENT COMMISSIONER OF INCOME TAX, CIRCLE INT.
TAX 1 (1) (1) AND ANR. ..... Respondents
Through: Mr Ruchir Bhatia, Sr. Standing
Counsel with Mr Shlok Chandra, Jr.
Standing Counsel.
CORAM:
HON'BLE MR JUSTICE RAJIV SHAKDHER
HON'BLE MS JUSTICE TARA VITASTA GANJU
ORDER
% 09.09.2022 [Physical Hearing/Hybrid Hearing (as per request)] W.P.(C) 1196/2022 & connected matters 12/14 Signature Not Verified Digitally Signed By:KAUSHAL KUMAR SACHDEVA Signing Date:13.10.2022 23:50:24
1. Counsel for the parties say that pleadings in the above-captioned matters are not complete.
2. We are informed that, counter-affidavit(s) have not been filed by the respondent.
3. Consequently, rejoinder(s) could not be filed by the petitioners/assesses.
4. Accordingly, as requested, list the above-captioned matters before the concerned Registrar on 27.09.2022, for completion of pleadings, and to enable the parties to file a common convenience compilation.
5. Counsel for the parties will attempt to categorize the matters, based on the issues that obtain between the parties.
6. List the above-captioned matters before Court on 23.03.2023.
7. Interim orders dated 16.03.2022 in W.P.(C) 4207/2022; 23.03.2022 in W.P.(C) 4759/2022; W.P.(C) 4760/2022; W.P.(C) 4761/2022; W.P.(C) 4762 /2022; W.P.(C) 4763 /2022; 29.03.2022 in W.P.(C)5172/2022; W.P.(C)5174 /2022; 30.03.2022 in W.P.(C)5337/2022; W.P.(C)5338/2022; 07.04.2022 in W.P.(C) 5799/2022; W.P.(C) 5815/2022; W.P.(C) 5816/2022; 17.05.2022 in W.P.(C)7572/2022; W.P.(C)7573/2022 and 03.06.2022 in W.P.(C) 9194 /2022 are made absolute during the pendency of the writ petitions.
8. Accordingly, CM Nos. 12573/2022 in W.P.(C) 4207/2022; 14278/2022 in W.P.(C) 4759/2022; 14279/2022 in W.P. (C) 4760/2022; 14280/2022 in W.P. (C) 4761/2022; 14281/2022 in W.P.(C) 4762/2022; 14282/2022 in W.P.(C) 4763/2022; 15351/2022 in W.P.(C) 5172/2022; 15354/2022 in W.P.(C) 5174/2022; 15959/2022 in W.P.(C) 5337/2022; 15962/2022 in W.P.(C) 5338/2022; 17351/2022 in W.P.(C) 5799 /2022; W.P.(C) 1196/2022 & connected matters 13/14 Signature Not Verified Digitally Signed By:KAUSHAL KUMAR SACHDEVA Signing Date:13.10.2022 23:50:24 17471/2022 in W.P.(C) 5815/2022; 17472/2022 in W.P. (C) 5816/2022; 23271/2022 in W.P.(C) 7572/2022; 23272/2022 in W.P.(C)7573/2022 and 27609/2022 in W.P.(C) 9194/2022 are disposed of.
RAJIV SHAKDHER, J TARA VITASTA GANJU, J SEPTEMBER 9, 2022 / r Click here to check corrigendum, if any W.P.(C) 1196/2022 & connected matters 14/14 Signature Not Verified Digitally Signed By:KAUSHAL KUMAR SACHDEVA Signing Date:13.10.2022 23:50:24