Delhi High Court - Orders
Koncept Automobiles Pvt. Ltd vs Union Of India & Ors on 20 January, 2025
Author: Prathiba M. Singh
Bench: Prathiba M. Singh, Dharmesh Sharma
$~22 to 49 and 54
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 8730/2018 & CM APPL. 56887/2024
KONCEPT AUTOMOBILES PVT. LTD. .....Petitioner
Through: Mr. J.K.Mittal, Ms. Vandana Mittal and
Mr. Mukesh Choudhary, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Varun Chugh, Ms. Shagun Shahi
Chugh, Mr. Utsav A. Magotra, Ms. Nandita
Mishra and Ms. Meera Chugh, Advs. for
UOI.
Mr. Ravi Prakash, CGSC with Ms. Isha
Kanth, Advocate for UOI.
Mr. Harpreet Singh, SSC with Ms. Suhani
Mathur, Adv. for R-2. (M: 9811253531)
23 WITH
+ W.P.(C) 2526/2019
BIRD AUTOMOTIVE PRIVATE LIMITED .....Petitioner
Through: Mr. Mayank Nagi, Adv. (M: 9818656669).
versus
ADJUDICATING AUTHORITY, ADDITIONAL DIRECTOR GENERAL
(ADJUDICATION), NEW DELHI & ANR.
.....Respondents
Through: Mr. Satish Aggarwala, Sr. Standing
Counsel and Mr. Gagan Vaswani, Advocate
for Respondent/DGGI, GZU.
Mr. Harpreet Singh, SSC with Ms. Suhani
Mathur, Adv. for R-2. (M: 9811253531)
24 WITH
+ W.P.(C) 9234/2019
M/S PASCO AUTOMOBILES .....Petitioner
Through: Mr. J.K. Mittal, Ms. Vandana Mittal and
Mr. Mukesh Choudhary, Advs.
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 07/02/2025 at 23:52:00
versus
UNION OF INDIA AND ORS. .....Respondents
Through: Mr. SatishAggarwala, Sr. Standing Counsel
and Mr. Gagan Vaswani, Adv. for
Respondent/DGGI, GZU.
Mr. Vivek Goya l(CGSPC) with Mr. Gokul
Sharma, Advocate for UOI.
Mr. Harpreet Singh, SSC with Ms. Suhani
Mathur, Adv. for R-2. (M: 9811253531)
25 WITH
+ W.P.(C) 8733/2018
CHARU MOTORS PVT. LTD. .....Petitioner
Through: Mr. J.K. Mittal, Ms. Vandana Mittal and
Mr. Mukesh Choudhary, Advocates.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Varun Chugh, Ms. Shagun Shahi
Chugh, Mr. Utsav A. Magotra, Ms. Nandita
Mishra and Ms. Meera Chugh, Advs. for
UOI.
Mr. Ravi Prakash, CGSC with Ms.Isha
Kanth, Adv. for UOI.
Ms. Anushree Narain, SSC with Mr. Ankit
Kumar, Adv. for R-2 (M: 9910014337)
Mr. Harpreet Singh, SSC with Ms. Suhani
Mathur, Adv. for R-2. (M: 9811253531)
26 WITH
+ W.P.(C) 8734/2018
SHIVA AUTO CAR (INDIA) PVT. LTD. .....Petitioner
Through: Mr. J.K. Mittal, Ms. Vandana Mittal and
Mr. Mukesh Choudhary, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Varun Chugh, Ms. Shagun Shahi
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 07/02/2025 at 23:52:00
Chugh, Mr. Utsav A. Magotra, Ms. Nandita
Mishra and Ms. Meera Chugh, Advs. for
UOI.
Mr. Ravi Prakash, CGSC with Ms.Isha
Kanth, Adv. for UOI.
Mr. Harpreet Singh, SSC with Ms. Suhani
Mathur, Adv. for R-2. (M: 9811253531)
27 WITH
+ W.P.(C) 8735/2018 & CM APPL. 64626/2024
M/S SRI DURGA AUTOMOBILES .....Petitioner
Through: Mr. J.K. Mittal, Ms. Vandana Mittal and
Mr. Mukesh Choudhary, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Varun Chugh, Ms. Shagun Shahi
Chugh, Mr. Utsav A. Magotra, Ms. Nandita
Mishra and Ms. Meera Chugh, Advs. for
UOI.
Mr. Ravi Prakash, CGSC with Ms.Isha
Kanth, Advocate for UOI.
Mr. Harpreet Singh, SSC with Ms. Suhani
Mathur, Adv. for R-2. (M: 9811253531)
28 WITH
+ W.P.(C) 8736/2018
RANA MOTORS PVT. LTD. .....Petitioner
Through: Mr. J.K. Mittal, Ms. Vandana Mittal and
Mr. Mukesh Choudhary, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Ripu Daman Bhardwaj, CGSC with
Mr. Kushagra Kumar, Advocate.
Mr. Harpreet Singh, SSC with Ms. Suhani
Mathur, Adv. for R-2. (M: 9811253531)
29 WITH
+ W.P.(C) 8739/2018 & CM APPL. 57153/2024
T & T MOTORS PVT. LTD. .....Petitioner
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 07/02/2025 at 23:52:01
Through: Mr. J.K. Mittal, Ms. Vandana Mittal and
Mr. Mukesh Choudhary, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Varun Chugh, Ms. Shagun Shahi
Chugh, Mr. Utsav A. Magotra, Ms. Nandita
Mishra and Ms. Meera Chugh, Advs. for
UOI.
Mr. Ravi Prakash, CGSC with Ms. Isha
Kanth, Adv.for UOI.
Mr. Harpreet Singh, SSC with Ms. Suhani
Mathur, Adv. for R-2. (M: 9811253531)
30 WITH
+ W.P.(C) 8740/2018 & CM APPL. 65461/2024
REGENT GARAGE PVT. LTD .....Petitioner
Through: Mr. J.K. Mittal, Ms. Vandana Mittal and
Mr. Mukesh Choudhary, Advs.
versus
UNION OF INDIA & ANR. .....Respondents
Through: Mr. Harpreet Singh, SSC with Ms. Suhani
Mathur and Mr. Jatin Kumar Gaur,
Advocates for R-2.
31 WITH
+ W.P.(C) 8741/2018 & CM APPL. 57151/2024
AMP MOTORS PVT. LTD. .....Petitioner
Through: Mr. J.K. Mittal, Ms. Vandana Mittal and
Mr. Mukesh Choudhary, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Varun Chugh, Ms. Shagun Shahi
Chugh, Mr. Utsav A. Magotra, Ms. Nandita
Mishra and Ms. Meera Chugh, Advs. for
UOI.
Mr. Ravi Prakash, CGSC with Ms.Isha
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 07/02/2025 at 23:52:01
Kanth, Advocate for UOI.
Mr. Harpreet Singh, SSC with Ms. Suhani
Mathur, Adv. for R-2. (M: 9811253531)
32 WITH
+ W.P.(C) 8742/2018
DEEP (INDIA) ENTERPRISES PVT. LTD. .....Petitioner
Through: Mr. J.K. Mittal, Ms. Vandana Mittal and
Mr. Mukesh Choudhary, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Varun Chugh, Ms. Shagun Shahi
Chugh, Mr. Utsav A. Magotra, Ms. Nandita
Mishra and Ms. Meera Chugh, Advs. for
UOI.
Mr. Ravi Prakash, CGSC with Ms. Isha
Kanth, Advocate for UOI.
Mr. Harpreet Singh, SSC with Ms. Suhani
Mathur, Adv. for R-2. (M: 9811253531)
Mr. R.Ramchandran, SSC for R-3 and 4.
33 WITH
+ W.P.(C) 8743/2018 & CM APPL. 64624/2024
COMPETENT AUTOMOBILES CO. LTD. .....Petitioner
Through: Mr. J.K. Mittal, Ms. Vandana Mittal and
Mr. Mukesh Choudhary, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Varun Chugh, Ms. Shagun Shahi
Chugh, Mr. Utsav A. Magotra, Ms. Nandita
Mishra and Ms. Meera Chugh, Advs. for
UOI.
Mr. Shushil Kumar Pandey, SPC with Mr.
Hemant Kumar Mishra, Adv. for R-1.
Mr. Harpreet Singh, SSC with Ms. Suhani
Mathur, Adv. for R-2. (M: 9811253531)
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 07/02/2025 at 23:52:01
34 WITH
+ W.P.(C) 8744/2018 & CM APPL. 1459/2025
BAGGA LINK MOTORS LTD. .....Petitioner
Through: Mr. J.K.Mittal, Ms. Vandana Mittal and
Mr. Mukesh Choudhary, Advocates.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Shushil Kumar Pandey, SPC with Mr.
Hemant Kumar Mishra, Adv. for R-1.
Mr. Harpreet Singh, SSC with Ms. Suhani
Mathur, Adv. for R-2. (M: 9811253531)
35 WITH
+ W.P.(C) 8745/2018 & CM APPL. 57152/2024
MAGIC AUTO PVT. LTD. .....Petitioner
Through: Mr.J.K.Mittal, Ms.Vandana Mittal and
Mr.Mukesh Choudhary, Advocates.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Varun Chugh, Ms. Shagun Shahi
Chugh, Mr. Utsav A. Magotra, Ms. Nandita
Mishra and Ms. Meera Chugh, Advs. for
UOI.
Mr.Ravi Prakash, CGSC with Ms.Isha
Kanth, Advocate for UoI.
Mr. Harpreet Singh, SSC with Ms. Suhani
Mathur, Adv. for R-2. (M: 9811253531)
36 WITH
+ W.P.(C) 8855/2018
KONCEPT CARS PVT. LTD & ANR. .....Petitioners
Through: Mr.J.K.Mittal, Ms.Vandana Mittal and
Mr.Mukesh Choudhary, Advocates.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. SatishAggarwala, Sr. Standing Counsel
and Mr. Gagan Vaswani, Advocate for
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 07/02/2025 at 23:52:01
Respondent/DGGI, GZU.
Mr.Vivek Goyal(CGSPC) with Mr.Gokul
Sharma, Advocate for UoI.
Mr. Harpreet Singh, SSC with Ms. Suhani
Mathur, Adv. for R-2. (M: 9811253531)
37 WITH
+ W.P.(C) 8857/2018
SAMARA AUTOMAX PVT.LTD. & ANR. .....Petitioners
Through: Mr.J.K.Mittal, Ms.Vandana Mittal and
Mr.Mukesh Choudhary, Advocates.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. SatishAggarwala, Sr.Standing Counsel
and Mr. Gagan Vaswani, Advocate for
Respondent/DGGI, GZU.
Mr.Vivek Goyal(CGSPC) with Mr.Gokul
Sharma, Advocate for UoI.
Mr. Harpreet Singh, SSC with Ms. Suhani
Mathur, Adv. for R-2. (M: 9811253531)
38 WITH
+ W.P.(C) 8950/2018
SAMARA INDIA PVT.LTD & ANR. .....Petitioners
Through: Mr. J.K.Mittal, Ms.Vandana Mittal and Mr.
Mukesh Choudhary, Advocates.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. SatishAggarwala, Sr.Standing Counsel
and Mr. Gagan Vaswani, Advocate for
Respondent/DGGI, GZU.
Mr.Vivek Goyal(CGSPC) with Mr.Gokul
Sharma, Advocate for UoI.
Mr. Harpreet Singh, SSC with Ms. Suhani
Mathur, Adv. for R-2. (M: 9811253531)
39 WITH
+ W.P.(C) 8951/2018
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 07/02/2025 at 23:52:01
LALLY AUTOMOBILES PVT. LTD & ANR. .....Petitioners
Through: Mr.J.K.Mittal, Ms.Vandana Mittal and Mr.
Mukesh Choudhary, Advocates.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. SatishAggarwala, Sr.Standing Counsel
and Mr. Gagan Vaswani, Advocate for
Respondent/DGGI, GZU.
Mr.Vivek Goyal(CGSPC) with Mr.Gokul
Sharma, Advocate for UoI.
Mr. Harpreet Singh, SSC with Ms. Suhani
Mathur, Adv. for R-2. (M: 9811253531)
40 WITH
+ W.P.(C) 9754/2018, REVIEW PET. 446/2024, CM APPL.
69851/2024 & CM APPL. 69852/2024
T.R. SAWHNEY MOTORS PVT. LTD. .....Petitioner
Through: Mr. Asheeshjain, CGSC with Mr.Gaurav
Kumar, Ms. Pooja Bhardwaj, Advocates for
R-1.
Mr.J.K.Mittal, Ms.Vandana Mittal and Mr.
Mukesh Choudhary, Advocates.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Shushil Kumar Pandey, SPC with Mr.
Hemant Kumar Mishra, Adv. for R-1.
Mr. Harpreet Singh, SSC with Ms. Suhani
Mathur, Adv. for R-2. (M: 9811253531)
41 WITH
+ W.P.(C) 10670/2018
WORLD CLASS AUTOMOBILEES PVT. LTD. .....Petitioner
Through: Mr. J.K.Mittal, Ms.Vandana Mittal and Mr.
Mukesh Choudhary, Advocates.
versus
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 07/02/2025 at 23:52:01
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Anil Soni, CGSC with Mr.Devvrat
Yadav, GP for UoI.
Ms. Anushree Narain, SSC with Mr. Ankit
Kumar, Adv. for R-2 (M: 9910014337)
Mr. Harpreet Singh, SSC with Ms. Suhani
Mathur, Adv. for R-2. (M: 9811253531)
42 WITH
+ W.P.(C) 189/2019
SAYA AUTOMOBILES LIMITED .....Petitioner
Through: Mr. J.K.Mittal, Ms.Vandana Mittal and Mr.
Mukesh Choudhary, Advocates.
Ms.Himanshi, Advocate.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Anurag Ahluwalia, CGSC with Ms.
Hridyanshi Sharma, Advocate for R-1.
Mr. Harpreet Singh, SSC with Ms. Suhani
Mathur, Adv. for R-2. (M: 9811253531)
43 WITH
+ W.P.(C) 190/2019
LALLY AUTOMOBILES PRIVATE LIMITED & ANR. .....Petitioners
Through: Mr. J.K.Mittal, Ms.Vandana Mittal and Mr.
Mukesh Choudhary, Advocates.
versus
UNON OF INDIA & ORS. .....Respondents
Through: Mr. Rajesh Kumar, SPC with Mr.Rahul
Kumar Sharma, Mr.Yash Narain and
Ms.Mishika Pandita, Advocates for R-1.
Mr. Harpreet Singh, SSC with Ms. Suhani
Mathur, Adv. for R-2. (M: 9811253531)
44 WITH
+ W.P.(C) 191/2019 & CM APPL. 800/2025
SAMARA INDIA PRIVATE LIMITED & ANR. .....Petitioners
Through: Mr. J.K.Mittal, Ms.Vandana Mittal and
Mr.Mukesh Choudhary, Advocates.
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 07/02/2025 at 23:52:01
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Rajesh Kumar, SPC with Mr.Rahul
Kumar Sharma, Mr.Yash Narain and
Ms.Mishika Pandita, Advocates for R-1.
Mr. Harpreet Singh, SSC with Ms. Suhani
Mathur, Adv. for R-2. (M: 9811253531)
45 WITH
+ W.P.(C) 192/2019
SAMARA AUTOMAX PRIVATE LIMITED & ANR. .....Petitioners
Through: Mr.J.K.Mittal, Ms.Vandana Mittal and
Mr.Mukesh Choudhary, Advocates.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Rajesh Kumar, SPC with Mr.Rahul
Kumar Sharma, Mr.Yash Narain and
Ms.Mishika Pandita, Advocates for R-1.
Mr. Harpreet Singh, SSC with Ms. Suhani
Mathur, Adv. for R-2. (M: 9811253531)
46 WITH
+ W.P.(C) 494/2019
KONCEPT CARS PRIVATE LIMITED & ANR. .....Petitioners
Through: Mr.J.K.Mittal, Ms.Vandana Mittal and
Mr.Mukesh Choudhary, Advocates.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr.Akshay Amrit Anshu, SSC with
Mr.Samyak Jain, Ms.Drishti Saraf and
Ms.Pragya Upadhyay, Advocates.
Mr. Harpreet Singh, SSC with Ms. Suhani
Mathur, Adv. for R-2. (M: 9811253531)
47 WITH
+ CONT.CAS(C) 619/2019
M/S REGENT GARAGE PVT LTD & ANR .....Petitioners
Through: Mr. J.K.Mittal, Ms.Vandana Mittal and Mr.
Mukesh Choudhary, Advocates.
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 07/02/2025 at 23:52:01
versus
J.M.S RAWAT & ORS .....Respondents
Through: Mr. Harpreet Singh, SSC with Ms. Suhani
Mathur, Adv. for R-2. (M: 9811253531)
48 WITH
+ W.P.(C) 5006/2023 & CM APPL. 19507/2023
M/S MN AUTOMOBILE PRIVATE LIMITED .....Petitioner
Through: Mr.Abhishek Yadav, Advocate.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Harpreet Singh, SSC with Ms. Suhani
Mathur, Adv. for R-2. (M: 9811253531)
49 WITH
+ W.P.(C) 6766/2021
M/S. TULI MOTORS THROUGH ITS MANAGING DIRECTOR & ANR.
.....Petitioners
Through: Mr. Sudipto Sarkar, Adv.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Anju Gupta and Mr. Roshal Lal Goel,
Advocates for UOI/R-1. (M: 9654169406)
Mr. Harpreet Singh, SSC with Ms. Suhani
Mathur, Adv. for R-2. (M: 9811253531)
54 WITH
+ W.P.(C) 8732/2018 & CM APPL. 75975
M/S KRISH AUTOMOTORS PVT. LTD. .....Petitioner
Through: Mr. J. K. Mittal, Adv.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Varun Chugh, Ms. Shagun Shahi
Chugh, Mr. Utsav A. Magotra, Ms. Nandita
Mishra and Ms. Meera Chugh.
Mr. Harpreet Singh, SSC with Ms. Suhani
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 07/02/2025 at 23:52:01
Mathur, Adv. for R-2. (M: 9811253531)
Mr. Anurag Ojha, SSC with Mr. Subham
Kumar and Mr. Dipak Raj, Advs. for R-3.
CORAM:
JUSTICE PRATHIBA M. SINGH
JUSTICE DHARMESH SHARMA
ORDER
% 20.01.2025
1. This hearing has been done through hybrid mode.
2. In these matters, the Court has already observed that the decision in these matters would depend upon the decision in a batch of petitions with the lead petition W.P.(C)No.13325/2018 titled as 'KTC (India) Pvt. Ltd. v. Commissioner of Central GST Audit-II Delhi & Anr'. The said batch of petitions are listed before the Full Bench listed on 21st March, 2025.
3. Accordingly, list these matters on 24th April, 2025. CM. APPL. 1459/2025 in WP(C) No. 8744/2018
4. It is clarified that the issuance of notice in the application, in order dated 13th January 2025 is inadvertent. Considering that no notice has been issued in any of the other similar applications, it is clarified that no notice has been issued in the fresh application i.e., CM. APPL. 1459/2025 filed by the Respondent and no reply is to be filed.
PRATHIBA M. SINGH, J.
DHARMESH SHARMA, J.
JANUARY 20, 2025/gunn/Am 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 07/02/2025 at 23:52:01