Delhi High Court - Orders
Scj Plastic Limited vs Commissioner Of Delhi Goods And Service ... on 23 March, 2023
Author: Vibhu Bakhru
Bench: Vibhu Bakhru
$~11 & 12
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ VAT APPEAL 4/2023 & CM APPL. 10524/2023
SCJ PLASTIC LIMITED ..... Appellant
Through: Mr. Rajesh Mahna, Mr.
Mayank Kouts & Mr.
Akshay Bhatia, Advs.
versus
COMMISSIONER OF DELHI GOODS AND SERVICE
TAX ..... Respondent
Through: Mr. Rajeev Aggarwal,
Addl. Standing Counsel
with Ms. Shilpa Singh &
Ms. Divyanshi Bansal,
Advs.
+ VAT APPEAL 5/2023 & CM APPL. 10796/2023
SCJ PLASTIC LIMITED ..... Appellant
Through: Mr. Rajesh Mahna, Mr.
Mayank Kouts & Mr.
Akshay Bhatia, Advs.
versus
COMMISSIONER OF DELHI GOODS AND SERVICE
TAX ..... Respondent
Through: Mr. Rajeev Aggarwal,
Addl. Standing Counsel
with Ms. Shilpa Singh &
Ms. Divyanshi Bansal,
Advs.
CORAM:
HON'BLE MR. JUSTICE VIBHU BAKHRU
HON'BLE MR. JUSTICE AMIT MAHAJAN
ORDER
% 23.03.2023 CM APPL. 10523/2023 in VAT APPEAL 4/2023 CM APPL. 10795/2023 in VAT APPEAL 5/2023 Signature Not Verified 1. Exemptions allowed, subject to all just exceptions. Digitally Signed By:HARMINDER KAUR Signing Date:24.03.2023 18:24:19
2. The applications stand disposed of. VAT APPEAL 4/2023 & CM APPL. 10524/2023 VAT APPEAL 5/2023 & CM APPL. 10796/2023
3. Mr. Aggarwal, learned counsel for the respondent has handed over a short note of his submissions and contends that the present appeals are not maintainable because the appellant had withdrawn the earlier appeals against the impugned order without reserving any rights to file afresh.
4. He relies on the decision of the Supreme Court in Vinod Kapoor vs. State of Goa and Ors.: (2012) 12 SCC 378.
5. Mr. Mahna, learned counsel appearing for the appellant seeks time to produce authorities in support of his contention that the appeals would be maintainable.
6. List on 29.03.2023.
VIBHU BAKHRU, J AMIT MAHAJAN, J MARCH 23, 2023 "SK"
Signature Not Verified Digitally Signed By:HARMINDER KAUR Signing Date:24.03.2023 18:24:19