Delhi High Court - Orders
Vaibhav Jindal vs Sales Tax Officer & Anr on 28 January, 2025
Author: Yashwant Varma
Bench: Yashwant Varma
$~61-170, 180-183, 187, 188, 191-198
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 15599/2023 & CM APPL. 62408/2023 (Stay)
VAIBHAV JINDAL .....Petitioner
Through: Mr. Abhimanyu Jhamba, Ms.
Thonpinao Thangal, Ms.
Ayushi Srivastava and Ms.
Tejasvi Jat, Advs.
versus
SALES TAX OFFICER & ANR .....Respondents
Through: Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
62
+ W.P.(C) 16075/2023 & CM APPL. 64681/2023-(STAY)
MBL INFRASTRUCTURE LIMITED .....Petitioner
Through: Ms. Amonya Salwan, Mr.
Bankim Garg, Ms. Nikita and
Ms. Sonika Singh, Advs.
versus
DEPARTMENT OF TRADE AND TAXES
GOVERMENT OF NCT OF DELHI .....Respondent
Through: Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-1.
Mr. Niraj Kumar, Sr. Central
Govt. Counsel for R-2/UOI.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
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 03/02/2025 at 21:43:14
63
+ W.P.(C) 16499/2023 & CM APPL. 66474/2023 (Interim Relief)
DJST TRADERS PRIVATE LIMITED .....Petitioner
Through: Mr. Rakesh Kumar, Mr.
Parveen Kumar Gambhir & Mr.
Deepak Kumar Prasad, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Bharat Gupta, Ms. Akshita
Harjai & Mr. Saurabh
Khanijon, Advs.
Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-2
and R-3.
64
+ W.P.(C) 16641/2023 & CM APPL. 67104/2023 (Interim Relief)
MS SHANTI SWAROOP NIKHIL KUMAR .....Petitioner
Through: Mr. Abhimanyu Jhamba, Ms.
Thonpinao Thangal, Ms.
Ayushi Srivastava and Ms.
Tejasvi Jat, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Ajay Jain, SPC with Ms.
Krishna Sharma, Ms. Bijay
Lakshmi, Mr. M.N. Mishra,
Mr.Manoj Gautam, Mr. Harshit
This is a digitally signed order.
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Batra and Ms. Gauranshi
Rawal, Advs. for R-1.
Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-2
and R-3.
65
+ W.P.(C) 16733/2023 & CM APPL. 67409/2023 (Interim Relief)
SRI SHARADA INSTITUTE OF INDIAN MANAGEMENT
RESEARCH FOUNDATION .....Petitioner
Through: Ms. Reema Jain, Adv.
versus
SALES TAX OFFICER CLASS II/ AVATO WARD 101
ZONE 9 .....Respondent
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs.
66
+ W.P.(C) 16745/2023 & CM APPL. 67455/2023 (Interim Relief)
& CM APPL. 21043/2024-(O-6 R-17)
ANKIT JAIN .....Petitioner
Through: Ms. Reema Jain, Adv.
versus
SALES TAX OFFICER CLASS II / AVATO,
WARD 78 ZONE 7 .....Respondent
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
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.
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Siddharth Goel, Advs.
67
+ W.P.(C) 2567/2024, CM APPL. 10558/2024 (Interim Relief)
M/S RETAIL THROUGH GAGAN GANDHI .....Petitioner
Through: Mr.Tishampati Sen, Ms.Aparna
Tripathi, Mr. Anurag Anand
and Mr. Mukul Kulhari, Advs.
versus
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
THROUGH ITS CHAIRMAN & ANR. .....Respondent
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Anurag Ojha, SSC with
Mr. Subham Kumar and Mr.
Dipak Raj, Advs. for R-1
Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-2.
68
+ W.P.(C) 2866/2024, CM APPL. 11792/2024 (Stay)
SANDEEP JAIN PROPRIETOR OF M/S NANDI
POLYCHEM .....Petitioner
Through: Mr. Rajesh Jain, Mr. Virag
Tiwari, Mr. Ramashish , Mr.
Rishabh Jain, Mr. Rajiv
Agarwal & Ms. Tanya
Saraswat, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Anurag Ojha, SSC with
Mr. Subham Kumar and Mr.
This is a digitally signed order.
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The Order is downloaded from the DHC Server on 03/02/2025 at 21:43:15
Dipak Raj, Advs. for R-2.
Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-3.
Mr. Atul Tripathi, SSC, CBIC.
Mr. Vinish Phogat, CGSPC for
UOI.
69
+ W.P.(C) 3677/2024, CM APPL. 15154/2024 (Interim Relief)
SINGLA ENTERPRISES THROUGH ITS PROPRIETOR MR
SHIV KUMAR SINGHAL .....Petitioner
Through: Mr. Rakesh Kumar, Mr.
Parveen Kumar Gambhir & Mr.
Deepak Kumar Prasad, Advs.
versus
COMMISSIONER OF DELHI GOODS AND
SERVICE TAX AND OTHERS .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-1
and R-2.
Mr. Arnav Kumar, SSC with
Mr. Priyam Gandhi, Adv. for
R-4.
70
+ W.P.(C) 6290/2024, CM APPL. 26217/2024 (Stay)
M/S AAYS EXIM .....Petitioner
Through: Appearance not given.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
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The Order is downloaded from the DHC Server on 03/02/2025 at 21:43:15
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Anurag Ojha, SSC with
Mr. Subham Kumar and Mr.
Dipak Raj, Adv. for R-2.
Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-3
and R-4.
71
+ W.P.(C) 755/2024, CM APPL. 3299/2024 (Stay)
M/S LOKESH SANITARY STORE .....Petitioner
Through: Appearance not given.
versus
UNION OF INDIA & ANR. .....Respondents
Through: Ms. Abha Malhotra, Sr. CGC
for UOI with Ms. Aayushi T,
Adv. for R-1.
Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-2.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
72
+ W.P.(C) 15840/2023
R BHARGAVA AND ASSOCIATES .....Petitioner
Through: Ms. Sangeeta Gulati, Adv.
versus
GOVERNMENT OF NCT OF DELHI & ORS. ....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
This is a digitally signed order.
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Advs.
Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-1,
R-3 and R-4.
73
+ W.P.(C) 17167/2024, CM APPL. 72859/2024 (Stay)
POWER2SME PVT. LTD .....Petitioner
Through: Mr. Akhil Gupta, Adv.
versus
COMMISSIONER OF DELHI GST DEPARTMENT OF
TRADE AND TAXES AND ANR. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-1
and R-2.
74
+ W.P.(C) 4110/2024, CM APPL. 16777/2024 (Stay)
M/S VIJAY NIRMAN COMPANY
PRIVATE LIMITED .....Petitioner
Through: Mr. Anil Bezawada, Ms. Tanvi
Dubey, Mr. Mekala Ganesh
Kumar Reddy and Mr. Aditya
Nema, Advs.
versus
THE ADDITIONAL COMMISSIONER OF CENTRAL TAX
& ORS. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Rajeev Aggarwal, ASC
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 03/02/2025 at 21:43:15
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-4.
Mr. Aditya Singla, SSC with
Mr. Arya Suresh, Adv.
75
+ W.P.(C) 5638/2024, CM APPL. 23248/2024 (Stay),
63743/2024 (140 Days Delay in C.A.)
KIRAN AGARWAL PROPRIETOR JAI SHRI SANWARIYA
TRADERS THROUGH ITS KARTA SH KIRAN AGARWAL
.....Petitioner
Through: Mr. A.K. Babbar and Mr. Rahul
Chauhan, Advs.
versus
GOVT OF NCT OF DELHI THROUGH CHIEF
SECRETARY & ORS. .....Respondent
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. R. Ramachandran, SSC
with Mr. Prateek Dhir, Adv.
Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-1
to R-3.
Ms. Neha Rastogi, SPC with
Mr. Animesh Rastogi and Mr.
Vibhav Singh, Advs. for R-4.
76
+ W.P.(C) 6169/2024, CM APPL. 25668/2024 (Stay)
PROCTER AND GAMBLE HOME PRODUCTS PRIVATE
LIMITED .....Petitioner
Through: Mr. Dharnendra Kumar Rana,
Ms. Priyanka Singla, Mr.
Tanmay Mangal, Mr. Surosh
Qazi, Mr. Udit Chauhan and
This is a digitally signed order.
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The Order is downloaded from the DHC Server on 03/02/2025 at 21:43:15
Mr. Aditya Arora, Advs.
versus
GOODS AND SERVICES TAX
COUNCIL & ORS. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Raghvendra Shukla, SPC
with Mr. Anil Devlal, GP for R-
2.
Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-4
to 7.
Mr. Aditya Singla, SSC and
Mr. Arya Suresh, Adv.
77
+ W.P.(C) 6854/2024, CM APPL. 28588/2024 (Interim Relief)
SURENDER KUMAR GUPTA PROPRIETOR S K
COLOURS AND CHEMICALS .....Petitioner
Through: Mr. A.K. Babbar and Mr. Rahul
Chauhan, Advs.
versus
GOVT OF NCT OF DELHITHROUGH CHIEF
SECRETARY & ORS. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs.
Mr. Arnav Kumar, SSC with
Mr. Priyam Gandhi, Advs. for
This is a digitally signed order.
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The Order is downloaded from the DHC Server on 03/02/2025 at 21:43:15
R-4 and 5.
78
+ W.P.(C) 6917/2024, CM APPL. 28773/2024 (Stay)
ASHISH SINGHAL PROPRIETOR APN
TRADING CO. .....Petitioner
Through: Mr. Rajesh Jain, Mr. Virag
Tiwari, Mr. Ramashish , Mr.
Rishabh Jain, Mr. Rajiv
Agarwal & Ms. Tanya
Saraswat, Advs.
versus
PR. COMMISSIONER OF DELHI GOODS
AND SERVICES TAX & ORS. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Anurag Ojha, SSC with
Mr. Subham Kumar and Mr.
Dipak Raj, Advs.
Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-1.
Mr. Vivek Sharma, SPC with
Ms. Prernaa Singh, Adv.
Mr. Anurag Ojha, SSC with
Mr. Subham Kumar and Mr.
Dipak Raj, Advs. for R-3.
Mr. R. Ramachandran, SSC
with Mr. Prateek Dhir, Adv.
79
+ W.P.(C) 6992/2024, CM APPL. 29093/2024 (Interim Relief)
M/S NEWGEN PARTNERS .....Petitioner
Through: Appearance not given.
versus
UNION OF INDIA & ORS. .....Respondents
This is a digitally signed order.
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The Order is downloaded from the DHC Server on 03/02/2025 at 21:43:15
Through: Mr. Anurag Ojha, SSC with
Mr. Subham Kumar and Mr.
Dipak Raj, Advs. for R-2.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs.
80
+ W.P.(C) 7531/2024, CM APPL. 31350/2024 (Stay)
JOHN PHILIPOSE PROPRIETOR M/S
PHILIPHOSE .....Petitioner
Through: Mr. A. K. Babbar and Mr.
Rahul Chauhan, Advs.
versus
GOVT. OF NCT OF DELHI THROUGH CHIEF
SECRETARY, & ORS. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-1
and 3.
Mr.Aakarsh Srivastava, SC
with Mr.Anand Pandey, Adv.
for R-4 and 5.
Ms.Suruchi Mittal, SPC for R4.
81
+ W.P.(C) 7896/2024, CM APPL. 32632/2024 (Interim Relief)
ABHINAV GUPTA M/S CL INTERNATIONAL .....Petitioner
Through:
This is a digitally signed order.
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versus
GOVT. OF NCT OF DELHI & ORS. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Raj Kumar Yadav, Adv.
Mr. Anurag Ojha, SSC with
Mr. Subham Kumar and Mr.
Dipak Raj, Advs. for R-5.
Mr. Avishkar Singhvi, Mr.
Naved Ahmad, Mr. Vivek
Kumar, Ms. Divya Prabha
Singh & Ms. Sakshi Raman,
Advs.
82
+ W.P.(C) 8184/2024, CM APPL. 33581/2024 (Interim Relief)
GREENEDGE CLINIC PROPRIETOR VINAYAK ABBOT
THROUGH SPA PANKAJ JAGGI .....Petitioner
Through: Mr.Rakesh Kumar, Mr. Parveen
Kumar Gambhir & Mr. Deepak
Kumar Prasad, Advs.
versus
COMMISSIONER DELHI GOODS AND SERVICE TAX
AND OTHERS .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Akshay Amritanshu, SSC
with Ms. Drishti Saraf and Ms.
Pragya Upadhyay, Advs.
Mr. Avishkar Singhvi, Mr.
Naved Ahmad, Mr. Vivek
Kumar, Ms. Divya Prabha
Singh & Ms. Sakshi Raman,
Advs.
Mr. N.K. Aggarwal, SPC for
R3/UOI.
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 03/02/2025 at 21:43:15
83
+ W.P.(C) 8227/2024, CM APPL. 33852/2024 (Interim Relief)
VIJAY AND COMPANY THROUGH ITS PROPRIETOR
MRS SEEMA TAYAL .....Petitioner
Through: Mr.Rakesh Kumar, Mr. Parveen
Kumar Gambhir & Mr. Deepak
Kumar Prasad, Advs.
versus
COMMISSIONER DELHI GOODS AND SERVICE TAX
AND OTHERS .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
84
+ W.P.(C) 9114/2024, CM APPL. 37281/2024 (Interim Relief)
RIYAZ AHMED TRADE NAME
R. M. ENTERPRISES .....Petitioner
Through: Mr. Wahaj Ahmad Khan and
Mr. Monis Khan, Advs.
versus
PROPER OFFICER SGST WARD -24 ZONE -1 ...Respondent
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr.Rajeev Aggarwal, ASC with
Mr.Shubham Goel, Mr.Mayank
Kamra and Mr. Siddharth Goel,
Advs. for R-1 & 2.
85
+ W.P.(C) 9214/2024, CM APPL. 37749/2024 (Interim Relief)
ENGINEERS INDIA LIMITED .....Petitioner
Through: Mr. V. Shidharan, Sr. Adv. with
Mr.Yogendra Aldak, Mr.Kunal
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Kapoor, Mr.Agrim Arora,
Mr.Sumit Khadaria, Ms.Purvi
Sinha and Mr.Yatharth Tripathi,
Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Jatin Singh, Adv. for
R1/UOI.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Shushil Kumar Pandey,
SPC with Mr. Hemant Kumar
Mishra, Adv. for R-1.
Mr.Rajeev Aggarwal, ASC with
Mr.Shubham Goel, Mr.Mayank
Kamra and Mr. Siddharth Goel,
Advs. for R-2 & 3.
86
+ W.P.(C) 9546/2024, CM APPL. 39114/2024 (Interim Relief)
CHARU OVERSEAS PVT. LTD. .....Petitioner
Through: Mr. Rajesh Jain, Mr. Virag
Tiwari, Mr. Ramashish , Mr.
Rishabh Jain, Mr. Rajiv
Agarwal & Ms. Tanya
Saraswat, Advs.
versus
PR. COMMISSIONER OF DELHI GOODS AND
SERVICES TAX & ORS. .....Respondents
Through: Mr. Sahaj Garg, SPC for UOI.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Anurag Ojha, SSC with
Mr. Subham Kumar and Mr.
Dipak Raj, Advs. for R-3.
This is a digitally signed order.
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The Order is downloaded from the DHC Server on 03/02/2025 at 21:43:15
87
+ W.P.(C) 10477/2024, CM APPL. 43085/2024 (Interim Relief)
63055/2024 (Interim Relief)
MOTHER DAIRY FRUIT AND VEGETABLE PRIVATE
LIMITED .....Petitioner
Through: Mr. Kamal Sawhney with Mr.
Deepak Thackur, Ms. Aakansha
Wadhwani and Mr. Rishabh
Misha, Advs.
versus
SALES TAX OFFICER, CLASS-II, WARD-207,
ZONE-11 & ORS. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr.Rajeev Aggarwal, ASC with
Mr.Shubham Goel, Mr.Mayank
Kamra and Mr. Siddharth Goel,
Advs. for R-1 & 3.
Mr. Anil Kumar Saxena, SPC
with Mr. Rajendra Rawat, Adv.
for R-4.
88
+ W.P.(C) 10590/2024, CM APPL. 43568/2024 (Interim Relief)
TOSHNIWAL ELECTRICALS PVT LTD THROUGH ITS
DIRECTOR MUKUND MAHESHWARI .....Petitioner
Through: Mr. A.K. Babbar and Mr. Rahul
Chauhan, Advs.
versus
GOVT OF NCT OF DELHI THROUGH CHIEF
SECRETARY & ORS. .....Respondents
Through: Mr.Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
This is a digitally signed order.
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The Order is downloaded from the DHC Server on 03/02/2025 at 21:43:15
Mr. Anuj Aggarwal, ASC with
Mr. Yash Upadhyay, Mr.
Siddhant Dutt and Ms. Ishita
Pandey, Advs. for R-1,2 and 3.
Mr. Anurag Ojha, SSC with
Mr. Subham Kumar and Mr.
Dipak Raj, Advs. for R-3.
89
+ W.P.(C) 11267/2024, CM APPL. 62568/2024 (Stay)
CRISTOO ARORA .....Petitioner
Through: Mr. Nikhil Goyal aned Mr.
Bankim Garg, Advs.
versus
UNION OF INDIA AND ANR .....Respondents
Through: Ms. Suruchi Mittal, SPC, UOI.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Aditya Singh, SSC with
Mr. Arya Suresh, Adv.
Mr. Gibran Naushad, SSC with
Mr. Harsh Singhal, Adv. for
CBIC.
90
+ W.P.(C) 12672/2024, CM APPL. 52806/2024 (Stay)
FAIR DEAL CARS PVT. LTD. THROUGH AUTHORISED
REPRESENTATIVE SYED ARIF HUSSAIN, .....Petitioner
Through: Mr. Rajesh Jain, Mr. Virag
Tiwari, Mr. Ramashish , Mr.
Rishabh Jain, Mr. Rajiv
Agarwal & Ms. Tanya
Saraswat, Advs.
versus
THE COMMISSIONER CGST, DELHI EAST
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COMMISSIONERATE & ANR. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Nune Balraj, SPC for
R2/UOI with Ms. Meghna Rao
and Mr. Harshit Goel, Advs.
Mr. Gibran Naushad, SSC with
Mr. Harsh Singhal, Adv. for
CBIC.
91
+ W.P.(C) 13671/2024, CM APPL. 57296/2024 (Direction)
M/S. JINENDER PAPER MART THROUGH
ITS PROPRIETOR .....Petitioner
Through:
versus
SALES TAX OFFICER CLASSII/AVATO WARD
12, ZONE-2, DELHI AND ORS .....Respondents
Through: Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-1.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Anurag Ojha, SSC with
Mr. Subham Kumar and Mr.
Dipak Raj, Advs.
92
+ W.P.(C) 13884/2024, CM APPL. 58096/2024 (Stay)
DEEPAK KHANDELWAL PROPRIETOR SHRI
SHYAM METAL .....Petitioner
Through: Mr. Rajesh Jain, Mr. Virag
Tiwari, Mr. Ramashish, Mr.
Rishabh Jain, Mr. Rajiv
Agarwal and Ms. Tanya
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Saraswat, Advs.
versus
THE UNION OF INDIA REVENUE SECRETARY,
MINISTRY OF FINANCE & ORS. .....Respondents
Through: Mr. Tanveer Ahmed Ansari,
SPC for UOI.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-2.
Mr. Anurag Ojha, SSC with
Mr. Subham Kumar and Mr.
Dipak Raj, Advs. for R-3/CBIC
93
+ W.P.(C) 14041/2024, CM APPL. 58769/2024 (Stay)
J M TRADERS THROUGH PROPRIETOR SHIVAM
BANSAL .....Petitioner
Through: Mr. Prabhat Kumar, Ms. Mehak
Dhiman and Mr. Utkarsh
Kumar, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
94
+ W.P.(C) 14045/2024, CM APPL. 58782/2024 (Stay)
M/S KAVISH ISPAT THROUGH PROPRIETOR SUNIL
BANSAL .....Petitioner
Through: Mr. Prabhat Kumar & Mr.
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Utkarsh Kumar, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Atul Tripathi, SSC, CBIC
for R-2.
Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra, Mr. Ankit
Gupta, Mr. Sidharth Goel,
Advs. for R-3 & 4.
Mr. Aditya Singla, SSC CBIC
with Mr. Arya Suresh, Advs.
95
+ W.P.(C) 14105/2024, CM APPL. 58998/2024 (Interim Stay)
M/S VIKAS SALES THROUGH ITS PROPRIETOR VIKAS
KUMAR .....Petitioner
Through: Mr. Gaurav Gupta and Mr.
Deepanshu Saini, Advs.
versus
UNION OF INDIA & ANR. .....Respondents
Through: Mr. N.K. Aggarwal, SPC for
R1/UOI.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
96
+ W.P.(C) 14331/2024, CM APPL. 59991/2024 (Interim Stay)
TANISHKA STEEL THROUGH ITS PARTNER MR
RAJESH GARG 2017 18 .....Petitioner
Through: Mr.Rakesh Kumar, Mr. Parveen
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Kumar Gambhir & Mr. Deepak
Kumar Prasad, Advs.
versus
COMMISSIONER DELHI GOODS AND SERVICE
TAX AND OTHERS .....Respondents
Through: Mr. Arun Khatri, SSC with Mr.
Sahil, Ms. Anushka Bhalla and
Ms. Tracy, Advs.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
97
+ W.P.(C) 14378/2024, CM APPL. 60157/2024 (Interim Relief)
MOHAMMED AFZAL (TRADE NAME) INDIAN
ENTERPRISES .....Petitioner
Through: Mr.Rakesh Kumar, Mr.Parveen
Kumar Gambhir & Mr.Deepak
Kumar Prasad, Advs.
Mr. Wahaj Ahmad Khan and
Mr. Monis Khan, Advs.
versus
SALES TAX OFFICER CLASS II/AVATO
AND ANR .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
98
+ W.P.(C) 14506/2024, CM APPL. 60781/2024 (Interim Relief)
TANISHKA STEEL THROUGH ITS PARTNER MR.
RAJESH GARG 2018 19 .....Petitioner
Through: Appearance not given.
versus
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COMMISSIONER DELHI GOODS AND SERVICE TAX
AND OTHERS .....Respondents
Through: Mr. Arun Khatri, SSC with Mr.
Sahil, Ms. Anushka Bhalla and
Ms. Tracy, Advs.
Mr. Ghanshyam Mishra,
CGSPC for R-3.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
99
+ W.P.(C) 14538/2024, CM APPL. 60959/2024 (Interim Relief)
WORLD ART PRESS THROUGH ITS PROPRIETOR MS
RASHI BANSAL 2017 18 .....Petitioner
Through: Mr. Rakesh Kumar, Mr.
Parveen Kumar Gambhir & Mr.
Deepak Kumar Prasad, Advs.
versus
COMMISSIONER DELHI GOODS AND SERVICE TAX
AND OTHERS .....Respondents
Through: Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-1
& R-2.
Mr. Manish Rohilla, SPC for
R3 & 4/UOI.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
100
+ W.P.(C) 14575/2024, CM APPL. 61119/2024 (Stay)
M/S PRIME INTERGLOBE PRIVATE LIMITED .....Petitioner
Through: Mr. Vineet Bhatia, Ms.
Aamnaya Jagannath Mishra,
Mr. Abhinav Sharde & Mr.
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Keshav Garg, Advs.
versus
UNION OF INDIA AND ORS. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
101
+ W.P.(C) 14596/2024
MMR ELECTRICALS .....Petitioner
Through: Appearance not given.
versus
SALES TAX OFFICER CLASS II, WARD106,
ZONE 4, DELHI AND ANR. .....Respondents
Through: Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-1
& R-2.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
102
+ W.P.(C) 14642/2024, CM APPL. 61453/2024 (Interim Relief)
SANGEETA GOEL WIDOW OF LATE ASHOK KUMAR
GOYAL (TRADE NAME) M/S SHRI BALAJI
ENTERPRISES .....Petitioner
Through: Mr. Wahaj Ahmad Khan and
Mr. Monis Khan, Advs.
versus
SALES TAX OFFICER, CLASS II, AVATO, WARD 23-
ZONE 2, TRADE AND TAX DEPARTMENT, N.C.T. OF
DELHI, NEW DELHI AND ANR. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
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Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Shankar Kumar Jha, SPC,
UOI.
103
+ W.P.(C) 14648/2024, CM APPL. 61484/2024 (Interim Relief)
AKASH GUPTA (TRADE NAME) YOGI
SANITATIONS .....Petitioner
Through: Mr. Wahaj Ahmad Khan and
Mr. Monis Khan, Advs.
versus
SALES TAX OFFICER, CLASS II, AVATO,
WARD 23- ZONE 2 .....Respondent
Through: Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-1
& R-2.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
104
+ W.P.(C) 14654/2024, CM APPL. 61497/2024 (Interim Relief)
BRIJ MACHINE TOOLS THROUGH ITS PROPRIETER
BRIJ MOHAN AGARWAL .....Petitioner
Through: Appearance not given.
versus
GOVT OF NCT OF DELHI & ORS. .....Respondents
Through: Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-1
to R-3.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
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Advs.
Mr. Vinish Phogat, CGSPC for
UOI.
Mr. Anurag Ojha, SSC with
Mr. Subham Kumar and Mr.
Dipak Raj, Advs. for R-5/CBIC
105
+ W.P.(C) 14873/2024, CM APPL. 62427/2024 (Stay)
SHREE KRISHNA STEEL TRADERS THROUGH
PROPRIETOR NIKHIL SHARMA .....Petitioner
Through: Mr. Prabhat Kumar, Ms. Mehak
Dhiman and Mr. Utkarsh
Kumar, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-1
& R-2.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Aditya Singla, SSC CBIC
with Mr. Arya Suresh, Advs.
106
+ W.P.(C) 14881/2024, CM APPL. 62439/2024 (Stay)
69858/2024 (Amendment Of Writ Pet.)
CM AIRTIME PROMOTION LLP .....Petitioner
Through: Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-1
& R-2.
Ms. Kavita Jha, Sr. Adv. with
Mr. Shammi Kapoor and Mr.
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Sandeep Gupta, Advs.
versus
SALES TAX OFFICER CLASS II AVATO (DGST)
WARD 2 ZONE 2 DELHI & ANR. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
107
+ W.P.(C) 14933/2024, CM APPL. 62617/2024 (Stay)
AMAIRA ENTERPRISES THROUGH PROPRIETOR
KARAN PATNEY .....Petitioner
Through: Mr. Prabhat Kumar, Ms. Mehak
Dhiman and Mr. Utkarsh
Kumar, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-3
& R-4.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Aditya Singla, SSC CBIC
with Mr. Arya Suresh, Advs.
108
+ W.P.(C) 14937/2024, CM APPL. 62651/2024 (Stay)
JM TRADERS THROUGH PROPRIETOR SHIVAM
BANSAL .....Petitioner
Through: Mr. Prabhat Kumar, Ms. Mehak
Dhiman and Mr. Utkarsh
Kumar, Advs.
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versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Shubham Mahajan, SPC
for R-1/UOI.
Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-2
& R-3.
Mr. Jatin Singh, SSC for R-2,
CBIC.
Mr. Avnish Singh, SPC with
Mr. Vishal Kumar Yadav, Ms.
Kanchan Kumari and Mr.
Anant Yadav, Advs. for UOI.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
109
+ W.P.(C) 14982/2024, CM APPL. 62809/2024 (Interim Relief)
TANISHKA STEEL THROUGH ITS PARTNER MR.
RAJESH GARG 2019 20 .....Petitioner
Through: Mr. Rakesh Kumar, Mr.
Parveen Kumar Gambhir & Mr.
Deepak Kumar Prasad, Advs.
versus
COMMISSIONER DELHI GOODS AND SERVICE TAX
AND OTHERS .....Respondent
Through: Mr. Arun Khatri, SSC with Mr.
Sahil, Ms. Anushka Bhalla and
Ms. Tracy, Advs.
Mr. Ghanshyam Mishra,
CGSPC for R-2.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Manish Rohilla, SPC for
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R3 & 4/UOI.
110
+ W.P.(C) 15011/2024, CM APPL. 62972/2024 (Interim Relief)
WORLD ART PRESS THROUGH ITS PROPRIETOR MS
RASHI BANSAL 2018 19 .....Petitioner
Through: Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for
DGST.
Mr. Rakesh Kumar, Mr.
Parveen Kumar Gambhir & Mr.
Deepak Kumar Prasad, Advs.
versus
COMMISSIONER DELHI GOODS AND SERVICE TAX
AND OTHERS .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Manish Rohilla, SPC for
R3 & 4/UOI.
111
+ W.P.(C) 15021/2024, CM APPL. 63041/2024 (Stay)
M/S MAC TRADERS .....Petitioner
Through: Appearance not given.
versus
UNION OF INDIA & ANR. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
112
+ W.P.(C) 15156/2024, CM APPL. 63558/2024 (Stay)
SHIVAM IRON STORE THROUGH PROPRIETOR
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JAGDISH BANSAL .....Petitioner
Through: Mr. Prabhat Kumar, Ms. Mehak
Dhiman and Mr. Utkarsh
Kumar, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-3
& R-4.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Shubham Tyagi and Ms.
Navruti Ojha, Advs. for R-1 &
2.
Mr. Akash Vajpai, Adv.
113
+ W.P.(C) 15240/2024, CM APPL. 64011/2024 (Interim Relief)
BANSON ENTERPRISES .....Petitioner
Through: Appearance not given.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Anurag Ojha, SSC with
Mr. Subham Kumar and Mr.
Dipak Raj, Advs. for R-1/CBIC
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Ms. Monica Benjamin, SSC for
R-3.
Mr. Tushar Sannu & Mr. Nikhil
Kadha, Advs. for GNCTD.
114
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+ W.P.(C) 15253/2024, CM APPL. 64050/2024 (Stay)
M/S FRESH FEEL APPARELS .....Petitioner
Through: Appearance not given.
versus
UNION OF INDIA & ANR. .....Respondents
Through: Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-2.
Mrs. Abha Malhotra, Sr. CGC
for R-1 with Ms. Aayushi, Adv.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
115
+ W.P.(C) 15389/2024, CM APPL. 64531/2024 (Stay)
MOHINDER KUMAR PROPRIETOR VMW
ENTERPRISES .....Petitioner
Through: Mr. Rajesh Jain, Mr. Virag
Tiwari, Mr. Ramashish , Mr.
Rishabh Jain, Mr. Rajiv
Agarwal & Ms. Tanya
Saraswat, Advs.
versus
PR. COMMISSIONER OF DELHI GOODS AND SERVICES
TAX & ORS. .....Respondents
Through: Mr.Premtosh K. Mishra, CGSC
with Mr.Manish Vashist and
Ms.Sanya Kalsi, Advs. for UOI.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
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Siddharth Goel, Advs. for R-1.
Mr. Anurag Ojha, SSC with
Mr. Subham Kumar and Mr.
Dipak Raj, Advs.
Mr.Anurag Ojha, SSC with
Mr.Dipak Raj and Mr.Subham
Kumar, Advs. for R-3/CBIC.
Mr. Aditya Singla, SSC CBIC
with Mr. Arya Suresh, Advs.
116
+ W.P.(C) 15714/2024, CM APPL. 65958/2024 (Stay)
G-TECHNOLOGIES THROUGH ITS PROPRIETOR MANOJ
KUMAR .....Petitioner
Through: Mr. Ujjwal Jain, Adv.
versus
COMMISSIONER OF DGST & ORS. .....Respondents
Through: Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for
DGST.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Anurag Ojha, SSC with
Mr. Subham Kumar and Mr.
Dipak Raj, Advs. for R4/CBIC.
Mr. Aditya Singla, SSC CBIC
with Mr. Arya Suresh, Advs.
Mr. Jatin Singh, Adv. for
R3/UOI.
117
+ W.P.(C) 15726/2024, CM APPL. 66013/2024 (Stay)
D J ASSOCIATES THROUGH ITS PARTNER JAYABRATA
MAULICK .....Petitioner
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Through: Mr. Ujjwal Jain, Adv.
versus
COMMISSIONER OF DGST & ORS. .....Respondents
Through: Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for
DGST.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Ms. Monica Benjamin, SSC for
R-4 & R-5.
118
+ W.P.(C) 15814/2024, CM APPL. 66415/2024 (Stay)
ALAKNANDA STEEL THROUGH ITS PROPRIETOR MR.
RAJESH GARG .....Petitioner
Through: Mr. Ujjwal Jain, Adv.
versus
COMMISSIONER OF DGST & ORS. .....Respondents
Through: Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for
DGST.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Ms.Anushree Narain, SSC with
Mr.Ankit Kumar, Adv. for R-3
& R-5.
119
+ W.P.(C) 16072/2024, CM APPL. 67495/2024 (Stay)
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RAHUL SINGHAL PROPRIETOR SHIVALIK
ENTERPRISES .....Petitioner
Through: Mr. Rajesh Jain, Mr. Virag
Tiwari, Mr. Ramashish, Mr.
Rishabh Jain, Mr. Rajiv
Agarwal and Ms. Tanya
Saraswat, Advs.
versus
THE COMMISSIONER, CENTRAL TAX, (DELHI WEST)
ENGG. INDIA LTD., & ORS. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Anurag Ojha, SSC with
Mr. Subham Kumar and Mr.
Dipak Raj, Advs. for R-3/CBIC
Mr. Piyush Beriwal, Mr. Sandip
Munian and Ms. Jyotsna Vyas,
Advs.
120
+ W.P.(C) 16109/2024
N B ENTERPRISES .....Petitioner
Through: Mr. Ajay Garg, Mr. Deepak
Singh, Ms. Shivani and Ms.
Rupanshi, Adv.
versus
THE PRINCIPAL COMMISSIONER OF DELHI
GOODS AND SERVICE TAX & ORS. .....Respondents
Through: Mr. Shankar Kumar Jha, SPC,
UOI.
Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for
DGST.
Mr. Udit Malik, ASC with Ms.
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Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Shankar Kumar Jha, SPC,
UOI.
Mr.Akarsh Srivastava, S.C.
with Mr.Anand Pandey, Adv.
for R-3 & 4
121
+ W.P.(C) 16121/2024, CM APPL. 67718/2024 (Stay)
M/S RELIANT FACILITY MANAGEMENT PVT. LTD.
(THROUGH ITS DIRECTOR SMT. RAJNI SINGH)
.....Petitioner
Through: Mr. R.P. Singh, Mr. Aman
Sinha, Mr. Nirmal Dixit and
Mr. Yash Aggarwal, Advs.
versus
CENTRAL BOARD OF INDIRECT TAXES (THROUGH ITS
CHAIRMAN) & ANR. .....Respondents
Through: Mr. Anurag Ojha, SSC with
Mr. Subham Kumar and Mr.
Dipak Raj, Advs. for R-1/CBIC
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-2.
122
+ W.P.(C) 16228/2024, CM APPL. 68179/2024 (Stay)
SHREE SUDERSHAN ASSOCIATES INDIA PRIVATE
LIMITED THROUGH ITS AUTHORIZED REPRESENTIVE
MR VIJAY KUMAR JAIN .....Petitioner
Through: Mr. Dharnendra Kumar Rana,
Ms. Priyanka Singla, Mr.
Tanmay Mangal, Mr. Surosh
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Qazi, Mr. Udit Chauhan and
Mr. Aditya Arora, Advs.
versus
GOOD AND SERVIES TAX COUNCIL THROUGH THE
SECRETARY GST COUNCIL SECRETARIAT & ORS.
.....Respondent
Through: Ms.Anushree Narain, SSC with
Mr.Ankit Kumar, Adv. for R-1.
Mr. Sushil Raaja, SPC, UOI.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Avishkar Singhvi, Mr.
Naved Ahmad, Mr. Vivek
Kumar, Ms. Divya Prabha
Singh & Ms. Sakshi Raman,
Advs.
Mr. Aditya Singla, SSC CBIC
with Mr. Arya Suresh, Advs.
123
+ W.P.(C) 16393/2024, CM APPL. 69092/2024 (Stay)
LAXMI PLASTIC PRODUCTS THROUGH ITS
PROPRIETOR MR JATIN GROVER .....Petitioner
Through: Mr. Ujjwal Jain, Adv.
versus
COMMISSIONER OF DGST & ORS. .....Respondents
Through: Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for
DGST.
Mr. Sushil Raaja, SPC, UOI.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Vinay Yadav, SPC with
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Mr. Abhinav M. Goel, Ms.
Ansh Kalia and Ms. Kamna
Behrani, Advs. for R-3/UOI.
Ms.Anushree Narain, SSC with
Mr.Ankit Kumar, Adv. for R-3
to 5.
Mr. Aditya Singla, SSC CBIC
with Mr. Arya Suresh, Advs.
124
+ W.P.(C) 16441/2024, CM APPL. 69421/2024 (Stay)
GURUKIRPA ENTERPRISES THROUGH ITS
PROPRIETOR RANJEETA CHATRATH .....Petitioner
Through: Mr. Ujjwal Jain, Adv.
versus
COMMISSIONER OF DGST & ORS. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Anurag Ojha, SSC with
Mr. Subham Kumar and Mr.
Dipak Raj, Advs. for R-4/CBIC
Mr. Kushal Kumar, SPC with
Mr. Suryansh Gaur, Adv. for
R-3/UOI.
125
+ W.P.(C) 16494/2024, CM APPL. 69711/2024 (Interim Stay)
ABDUL GAFFAR PROP. M/S FARHAD
TRADERS .....Petitioner
Through: Mr. Nitin Gulati, Adv.
versus
UNION OF INDIA & ANR. .....Respondents
Through: Ms. Pratima N. Lakra, CGSC
with Mr. Ankur Yadav, GP,
with Mr. Chandan Prajapati and
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Mr. Kashish G. Baweja, Advs
for R-1/UOI.
Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-2.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
126
+ W.P.(C) 16514/2024, CM APPL. 69757/2024 (Stay)
M/S HINDUSTAN CONSTRUCTION
COMPANY LTD. .....Petitioner
Through: Mr. Bharat Raichandani, Mr.
Deepak Kumar Khokhar, Ms.
Annweshaa Laskar, Ms. Prachi
Sharma and Mr. Chaitanya G
Tripathi, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Ashish Goyal, SPC with
Mr. Anurag Singhal, Adv. for
R-1.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Aditya Singla, SSC CBIC
with Mr. Arya Suresh, Advs.
127
+ W.P.(C) 16516/2024, CM APPL. 69760/2024 (Stay)
M/S RELIANT FACILITY MANAGEMENT PRIVATE
LIMITED THROUGH ITS DIRECTOR SMT. RAJNI SINGH
.....Petitioner
Through: Mr. R.P. Singh, Mr. Aman
Sinha, Mr. Nirmal Dixit and
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Mr. Yash Aggarwal, Advs.
versus
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
THROUGH ITS CHAIRMAN & ANR. .....Respondents
Through: Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-2.
Mr. Anurag Ojha, SSC with
Mr. Subham Kumar and Mr.
Dipak Raj, Advs. for R1/CBIC.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
128
+ W.P.(C) 16543/2024, CM APPL. 69950/2024 (Stay)
MANPAR ICON TECHNOLOGIES .....Petitioner
Through: Mr. Chinmaya Seth, Mr. A.K.
Seth & Mr. Varun Phore, Advs.
versus
COMMISSIONER OF GST , DEPARTMENT OF TRADE
AND TAXES , NEW DELHI AND ORS .....Respondents
Through: Mr. Badar Mahmood, SPC,
UOI with Mr. Ammar Ahmad,
Adv.
Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-1.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Anurag Ojha, SSC with
Mr. Subham Kumar and Mr.
Dipak Raj, Advs. for R-4/CBIC
This is a digitally signed order.
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129
+ W.P.(C) 16620/2024, CM APPL. 70344/2024 (Stay)
M/S GARG INDIA PLASTICS .....Petitioner
Through: Appearance not given.
versus
UNION OF INDIA & ANR. .....Respondents
Through: Mr. Avtaar Singh Deol, SPC for
R-1/UOI.
Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-2.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
130
+ W.P.(C) 16622/2024, CM APPL. 70346/2024 (Stay)
M/S SHIVANGI POLY PRODUCT .....Petitioner
Through: Appearance not given.
versus
UNION OF INDIA & ANR. .....Respondents
Through: Mr.Premtosh K. Mishra, CGSC
with Mr.Manish Vashist and
Ms.Sanya Kalsi, Advs. for UOI.
Mr. Harish Kumar Gupta, SSC,
CBIC with Mr. Nabil Ahmed,
Adv. for R-2.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
131
+ W.P.(C) 16645/2024, CM APPL. 70407/2024 (Stay)
FABGAR OVERSEAS PVT LTD .....Petitioner
Through: Mr. Chinmaya Seth, Mr. A.K.
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Seth & Mr. Varun Phore, Advs.
versus
COMMISSIONER OF GST AND ORS. .....Respondents
Through: Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-1
to R-5.
Mr. Shouryendu Ray, SPC with
Ms. Aarushi Gupta, Adv. for
R2/UOI
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Anurag Ojha, SSC with
Mr. Subham Kumar and Mr.
Dipak Raj, Advs. for R-4/CBIC
132
+ W.P.(C) 16698/2024, CM APPL. 70620/2024 (Stay)
MANPAR EXIM INC .....Petitioner
Through: Mr. Chinmaya Seth, Mr. A.K.
Seth & Mr. Varun Phore, Advs.
versus
COMMISSIONER OF GST AND ORS. .....Respondents
Through: Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-1.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Ms.Alpana Pandey, SPC for
R2/UOI.
Mr. Anurag Ojha, SSC with
Mr. Subham Kumar and Mr.
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Dipak Raj, Advs. for R-4/CBIC
133
+ W.P.(C) 16710/2024, CM APPL. 70687/2024 (Stay)
ABN INTERNATIONAL .....Petitioner
Through: Mr. Chinmaya Seth, Mr. A.K.
Seth & Mr. Varun Phore, Advs.
versus
COMMISSIONER OF GST AND ORS. .....Respondents
Through: Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for NCT,
Delhi, DGST.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Anurag Ojha, SSC with
Mr. Subham Kumar and Mr.
Dipak Raj, Advs. for R-4/CBIC
134
+ W.P.(C) 16717/2024, CM APPL. 70713/2024 (Stay)
CHITRUMAL JEWELS PRIVATE LIMITED THROUGH ITS
AUTHORISED REPRESENTATIVE MR MANOJ KUMAR
MANGLA .....Petitioner
Through: Ms. Priyanka Singla and Mr.
Tanmay Mangal, Advs.
versus
GOOD AND SERVICE TAX COUNCIL THROUGH THE
SECERATARY GST COUNCIL SECRETARIAT & ORS.
.....Respondent
Through: Ms.Anushree Narain, SSC with
Mr.Ankit Kumar, Adv. for R-1.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
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Advs.
Mr. Ankur Yadav SPC, UOI.
Mr. Avishkar Singhvi, Mr.
Naved Ahmad, Mr. Vivek
Kumar, Ms. Divya Prabha
Singh & Ms. Sakshi Raman,
Advs.
135
+ W.P.(C) 16733/2024, CM APPL. 70744/2024 (Stay)
CHITRUMAL JEWELS PRIVATE LIMITED THROUGH ITS
AUTHORIZED REPRESENTATIVE MR. MANOJ KUMAR
MANGLA .....Petitioner
Through: Ms. Priyanka Singla and Mr.
Tanmay Mangal, Advs.
versus
GOODS AND SERVICES TAX COUNCIL THROUGH THE
SECRETARY GST COUNCIL SECRETARIAT & ORS.
.....Respondent
Through: Ms.Anushree Narain, SSC with
Mr.Ankit Kumar, Adv. for R-1.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Ankur Yadav SPC, UOI.
Mr. Avishkar Singhvi, Mr.
Naved Ahmad, Mr. Vivek
Kumar, Ms. Divya Prabha
Singh & Ms. Sakshi Raman,
Advs.
136
+ W.P.(C) 16763/2024, CM APPL. 70942/2024 (Interim Relief)
INDIA WIRE AND GENERAL MILLS
PRIVATE LIMITED .....Petitioner
Through: Mr. J.K. Mittal, Mr. Mukesh
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The Order is downloaded from the DHC Server on 03/02/2025 at 21:43:16
Choudhry and Ms. Vandana
Mittal, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
137
+ W.P.(C) 16853/2024, CM APPL. 71385/2024 (Interim Stay)
M/S DIVINE CREATIONS .....Petitioner
Through: Mr. Nitin Gulati, Adv.
versus
AVATO, WARD 07, DELHI STATE GOODS AND
SERVICES TAX & ANR. .....Respondents
Through: Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for NCT,
Delhi, DGST.
Mr. Jivesh Kumar Tiwari, SPC
for R-2/UOI.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
138
+ W.P.(C) 16870/2024, CM APPL. 71450/2024 (Stay)
ZETA INTERNATIONAL .....Petitioner
Through: Mr. Chinmaya Seth, Mr. A.K.
Seth & Mr. Varun Phore, Advs.
versus
COMMISSIONER OF GST AND ORS. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
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Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-1.
Mr. Kameshwar Nath Mishra,
SPC with Ms. Vidya Mishra
and Mr. Shubhashish Roy,
Advs. for R-2/UOI.
Mr. Anurag Ojha, SSC with
Mr. Subham Kumar and Mr.
Dipak Raj, Advs. for R-4.
139
+ W.P.(C) 16894/2024, CM APPL. 71589/2024 (Stay)
GAIA OVERSEAS .....Petitioner
Through: Mr. Chinmaya Seth, Mr. A.K.
Seth & Mr. Varun Phore, Advs.
versus
COMMISSIONER OF GST AND ORS. .....Respondents
Through: Mr. Pradeep Kumar Jha, Adv.
for R-2/UOI.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Anurag Ojha, SSC with
Mr. Subham Kumar and Mr.
Dipak Raj, Advs. for R-4.
Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-1
to R-5.
140
+ W.P.(C) 16945/2024, CM APPL. 71775/2024 (Stay)
SARASWATI PRINTERS .....Petitioner
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Through: Mr. Chinmaya Seth, Mr. A.K.
Seth & Mr. Varun Phore, Advs.
versus
COMMISSIONER OF GST AND ORS. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Shankar Kumar Jha, SPC,
UOI.
Mr. Anurag Ojha, SSC with
Mr. Subham Kumar and Mr.
Dipak Raj, Advs. for R-4.
141
+ W.P.(C) 16973/2024, CM APPL. 71894/2024 (Stay)
DEV ENTERPRISES THROUGH ITS PROPRIETOR
RAJESH KUMAR ROHILA .....Petitioner
Through: Mr. Ujjwal Jain, Adv.
versus
COMMISSIONER OF DGST & ORS. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Atul Tripathi, SCC, CBIC
for R-4.
142
+ W.P.(C) 16979/2024, CM APPL. 71902/2024 (Stay)
VIKAS JAIN PROPRIETOR JAINA
TRADING COMPANY .....Petitioner
Through: Mr. Rajesh Jain, Mr. Virag
Tiwari, Mr. Ramashish , Mr.
Rishabh Jain, Mr. Rajiv
Agarwal & Ms. Tanya
Saraswat, Advs.
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versus
PR. COMMISSIONER OF DELHI GOODS
AND SERVICES TAX & ORS. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Anurag Ojha, SSC with
Mr. Subham Kumar and Mr.
Dipak Raj, Advs. for R-3.
Mr. Abhishek Saket, SPC with
Mr. Manish Madhukar and Ms.
Sanna Harta, Advs.
143
+ W.P.(C) 17012/2024, CM APPL. 72112/2024 (Stay)
B R CERAMICS P LIMITED THROUGH
ITS DIRECTOR AMIT GUPTA .....Petitioner
Through: Mr. Ujjwal Jain, Adv.
versus
COMMISSIONER OF DGST & ORS. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Ms. Mehak Nakra, ASC with
Ms. Bhavya Nakra, Mr. Aditya
Goyal, Ms. Gunjan Suyal and
Ms. Salonel, Advs. for R-1,2
and 3.
Mr. Ajit Kumar Pathak SPC
along with Mr. Alok Vajpayee
and Ms. Akriti Pathak, Advs.
for R-3.
Ms. Monica Benjamin, SSC for
R-3,4 and 5.
Ms. Mehak Nakra, ASC with
Ms. Gunjan Suyal and Mr.
Aditya Goyal, Advs. in R-1, 2
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and 6.
144
+ W.P.(C) 17034/2024, CM APPL. 72158/2024 (Stay)
M/S DINODIA FASHIONS THROUGH ITS PROP. SH.
AMIT KUMAR GUPTA .....Petitioner
Through: Mr. Vineet Bhatia, Ms.
Aamnaya Jagannath Mishra,
Mr. Abhinav Sharde & Mr.
Keshav Garg, Advs.
versus
UNION OF INDIA AND ORS. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Ms. Kushagra Kumar, SPC
with Mr. Vipul Mittal, Adv. for
UOI.
Ms. Mehak Nakra, ASC with
Ms. Bhavya Nakra, Ms.
Salonel, Ms. Gunjan Suyal and
Mr. Aditya Goyal, Advs. for
R-2, 3 and 4.
145
+ W.P.(C) 17123/2024, CM APPL. 72737/2024 (Interim Stay
ABDUL GAFFAR (PROP .MS FARHAD
TRADERS) .....Petitioner
Through: Mr. Nitin Gulati, Adv.
versus
UNION OF INDIA & ANR. .....Respondents
Through: Ms. Pratima N. Lakra, CGSC
with Mr. Ankur Yadav, GP,
with Mr. Chandan Prajapati and
Mr. Kashish G. Baweja, Advs
for R-1/UOI.
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Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for NCT,
Delhi, DGST.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
146
+ W.P.(C) 17132/2024, CM APPL. 72757/2024 (Interim Relief)
M S LUKSUN INTERNATIONAL THROUGH ITS
PARTNER AJAY KUMAR JAIN .....Petitioner
Through: Appearance not given.
versus
GOVT OF NCT OF DELHI THROUGH
CHIEF SECRETARY & ORS. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Anurag Ojha, SSC with
Mr. Subham Kumar and Mr.
Dipak Raj, Advs. for R-3.
Mr. Sameer Vashisht, SC
Mr. Awadesh Kumar Singh,
Advs. for R-4.
Ms. Harshita Nathrani, Adv. for
Mr. Sameer Vashisht, SC.
147
+ W.P.(C) 17144/2024, CM APPL. 72818/2024 (Interim Stay)
ABDUL GAFFAR(PROP.M/ S FARHAD
TRADERS) .....Petitioner
Through: Mr. Nitin Gulati, Adv.
versus
UNION OF INDIA & ANR. .....Respondents
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Through: Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for NCT,
Delhi, DGST.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
148
+ W.P.(C) 17218/2024, CM APPL. 73158/2024 (Interim Relief)
M/S JAIN CEMENT UDYOG THROUGH PROPRIETOR SH.
SANJAY JAIN .....Petitioner
Through: Mr. R.P. Singh, Mr. Aman
Sinha, Mr. Nirmal Dixit and
Mr. Yash Aggarwal, Advs.
versus
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
THROUGH ITS CHAIRMAN & ANR. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Anurag Ojha, SSC with
Mr. Subham Kumar and Mr.
Dipak Raj, Advs. for R-1.
Ms. Harshita Nathrani, Adv. for
Mr. Sameer Vashisht, SC.
Mr. Aakarsh Srivastava, SC
with Mr. Anand Pandey, Adv.
for R-1.
149
+ W.P.(C) 17255/2024, CM APPL. 73433/2024 (Stay)
M/S A.S. BUILDERS .....Petitioner
Through: Appearance not given.
versus
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UNION OF INDIA & ANR. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Ashish Goyal, SPC with
Mr. Anurag Singhal, Adv. for
R-1.
150
+ W.P.(C) 17347/2024, CM APPL. 73881/2024 (Interim Relief)
MANISHA SACHAN TRADE NAME M/S MASTERS
LOGISTICS SOLUTIONS .....Petitioner
Through: Mr. Wahaj Ahmad Khan, Adv.
versus
SALES TAX OFFICER CLASS II/AVATO, WARD 90-
ZONE 8, TRADE AND TAX DEPARTMENT, NEW DELHI
AND ANR. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Wahaj Ahmad Khan and
Mr. Monis Khan, Advs.
151
+ W.P.(C) 17557/2024, CM APPL. 74773/2024 (Interim Stay)
M/S SUNRISE METAL IMPEX .....Petitioner
Through: Mr. Krishnaohan K Menon and
Ms. Parul Sachdeva, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Avishkar Singhvi, Mr.
Naved Ahmad, Mr. Vivek
Kumar, Ms. Divya Prabha
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Singh & Ms. Sakshi Raman,
Advs.
Mr.Kushal Kumar, SPC with
Mr.Suryansh Gaur, Adv. for R3
152
+ W.P.(C) 17639/2024
COBBLERZ SHOES .....Petitioner
Through: Mr. Ajay Garg, Mr. Deepak
Singh, Ms. Rupanshi and Ms.
Shivani, Advs.
versus
PRINCIPAL COMMISSIONER OF DELHI GOODS AND
SERVICE TAX & ORS. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Ms. Monica Benjamin, SSC for
R-1 and 4.
Mr. Vikrant N Goyal, Mr.
Nishu, Mr. Aditiya Shukla and
Ms. Shivani Yadav, Advs. for
R-2.
Mr. Bharat Gupta, Ms. Akshita
Harjai and Mr. Saurabh
Khanijon, Advs.
153
+ W.P.(C) 17674/2024, CM APPL. 75225/2024 (Interim Stay)
RAJ KUMAR AGGARWAL(THROUGH LEGAL HEIR
SANDEEP AGGARWAL) .....Petitioner
Through: Mr. Nitin Gulati, Adv.
versus
UNION OF INDIA & ANR. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
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Rima Rao & Ms. Palak Sharma,
Advs.
154
+ W.P.(C) 17728/2024, CM APPL. 75382/2024 (Stay)
M/S. BALAJI ENGINEERING WORKS THROUGH ITS
PROPRIETOR SH. PAWAN KUMAR BANSAL .....Petitioner
Through: Mr. Vineet Bhatia, Ms.
Aamnaya Jagannath Mishra,
Mr. Abhinav Sharde & Mr.
Keshav Garg, Advs.
versus
UNION OF INDIA AND ORS. .....Respondents
Through: Mr. Harsh Kumar, SPC, UOI.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
155
+ W.P.(C) 17729/2024, CM APPL. 75383/2024 (Interim Stay)
KOLBROS .....Petitioner
Through: Mr. Rajesh Mahna, Mr.
Ramanand Roy, Mr. Shiva
Narang and Ms. Silky Wadhwa,
Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Vinay Yadav, SPC with
Mr. Abhinav M. Goel, Ms.
Kamna Behrani and Mr. Ansh
Kalra, Advs. for R-1.
Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
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The Order is downloaded from the DHC Server on 03/02/2025 at 21:43:17
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-2
and 3.
156
+ W.P.(C) 17753/2024, CM APPL. 75512/2024 (Stay)
M/S FOREVER EXIM INDIA PRIVATE LIMITED
THROUGH ITS DIRECTOR SH. SANJAY JAIN .....Petitioner
Through: Mr. R.P. Singh, Mr. Aman
Sinha, Mr. Nirmal Dixit and
Mr. Yash Aggarwal, Advs.
versus
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
THROUGH ITS CHAIRMAN & ANR. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Anurag Ojha, SSC with
Mr. Subham Kumar and Mr.
Dipak Raj, Advs. for R-1.
157
+ W.P.(C) 17754/2024, CM APPL. 75514/2024 (Interim Stay)
GULSHAN LAL DAWAR PROPRIETOR NARAIN DYES
AND CHEMICALS .....Petitioner
Through: Mr. Vinish Phogat, CGSPC for
UOI.
Mr. Rajesh Jain, Mr. Virag
Tiwari, Mr. Ramashish , Mr.
Rishabh Jain, Mr. Rajiv
Agarwal & Ms. Tanya
Saraswat, Advs.
versus
COMMISSIONER OF DELHI GOODS AND SERVICES
TAX & ANR. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
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Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Avishkar Singhvi, Mr.
Naved Ahmad, Mr. Vivek
Kumar, Ms. Divya Prabha
Singh & Ms. Sakshi Raman,
Advs.
Mr. Vinish Phogat, CGSPC for
UOI.
158
+ W.P.(C) 17818/2024, CM APPL. 75844/2024 (Stay)
M/S CHANDGI RAM AND SONS THROUGH ITS
PROPRIETOR SH. ASHOK MITTAL .....Petitioner
Through: Mr. Vineet Bhatia, Ms.
Aamnaya Jagannath Mishra,
Mr. Abhinav Sharde & Mr.
Keshav Garg, Advs.
versus
GOVERNMENT OF NCT OF DELHI & ORS. ...Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Ms. Aakanksha, Adv. for R-1.
Mr. Shubham Tyagi and Ms.
Navruti Ojha, Advs. for R-2.
159
+ W.P.(C) 17838/2024, CM APPL. 75904/2024 (Stay)
RAGHUVIR PRASAD JAIN PROPRIETOR RAGHUVIR
PRASAD JAIN AND SONS THROUGH ITS LEGAL
REPRESENTATIVE AJAY JAIN .....Petitioner
Through: Mr. Ujjwal Jain, Adv.
versus
COMMISSIONER OF DGST & ORS. .....Respondents
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Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Tushar Sannu, Adv. with
Mr. Nikhil, Adv.
Mr. Harish Kumar Gupta, SSC
and Mr. Nabil Ahmed, Adv. for
R-3,4 and 5.
Ms. Suruchi Mittal, SPC for R-
3.
Mr. Atul Tripathi, SCC, CBIC
for R-4.
160
+ W.P.(C) 17950/2024, CM APPL. 76363/2024 (Stay)
SAURAV BEVERAGES PRIVATE LIMITED .....Petitioner
Through: Mr. Jitin Singhal and Mr.
Pravesh Bahuguna, Adv.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Avishkar Singhvi, Mr.
Naved Ahmad, Mr. Vivek
Kumar, Ms. Divya Prabha
Singh & Ms. Sakshi Raman,
Advs.
Mr. Nishant Gautam,CGSC and
Mr. Vipul Verma, Adv.
Ms. Monica Benjamin, SSC for
R-1 and R-3.
161
+ W.P.(C) 17951/2024, CM APPL. 76367/2024 (Stay)
SAURAV BEVERAGES PRIVATE LIMITED .....Petitioner
Through: Mr. Jitin Singhal and Mr.
Pravesh Bahuguna, Adv.
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versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Avishkar Singhvi, Mr.
Naved Ahmad, Mr. Vivek
Kumar, Ms. Divya Prabha
Singh & Ms. Sakshi Raman,
Advs.
162
+ W.P.(C) 17994/2024, CM APPL. 76550/2024 (Stay)
SAURAV BEVERAGES PRIVATE LIMITED .....Petitioner
Through: Mr. Jitin Singhal and Mr.
Pravesh Bahuguna, Adv.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
163
+ W.P.(C) 88/2025, CM APPL. 288/2025 (Interim Relief)
MAHAVIR ISPAT UDYOG THROUGH IT PROPRIETOR
MR SUNEEL GARG .....Petitioner
Through: Mr. Rakesh Kumar, Mr.
Parveen Kumar Gambhir & Mr.
Deepak Kumar Prasad, Advs.
versus
COMMISSIONER OF DELHI GOODS AND SERVICE TAX
AND OTHERS .....Respondents
Through: Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
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Siddharth Goel, Advs. for NCT,
Delhi, DGST.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Ms. Arushi Singh, SPC with
Mr. Aman Singh Bakhshi, Mr.
Divjot Singh Bhatia, Mr.
Shreesh Chadha & Mr. Shaurya
Agarwal, Advs. for R-3/UOI.
164
+ W.P.(C) 89/2025, CM APPL. 302/2025 (Interim Relief)
STAR TRADERS THROUGH ITS PROPRIETOR MR.
ATIMUKT JAIN .....Petitioner
Through: Mr. Rakesh Kumar, Mr.
Parveen Kumar Gambhir & Mr.
Deepak Kumar Prasad, Advs.
versus
COMMISSIONER DELHI GOODS AND SERVICE TAX
AND OTHERS .....Respondents
Through: Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for NCT,
Delhi, DGST.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
165
+ W.P.(C) 117/2025, CM APPL. 443/2025 (Interim Relief)
TOSHNIWAL ELECTRICALS PVT LTD THROUGH ITS
DIRECTOR MUKUND MAHESHWARI .....Petitioner
Through: Mr. A.K. Babbar and Mr. Rahul
Chauhan, Advs.
versus
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GOVT OF NCT OF DELHI THROUGH
CHIEF SECRETARY & ORS. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Anurag Ojha, SSC with
Mr. Subham Kumar and Mr.
Dipak Raj, Advs. for R-3.
Mr. Anuj Aggarwal, ASC with
Mr. Yash Upadhyay, Mr.
Siddhant Dutt and Ms. Ishita
Pandey, Advs. for R-1,2 and 3.
Mr. Subhash Tanwar, CGSC
along with Mr. Sandeep
Mishra, Mr. Naveen and Ms.
Bhavi Garg, Advs. for R-4 and
5.
166
+ W.P.(C) 137/2025, CM APPL. 640/2025 (Interim Relief)
ARUN BAREJA, SOLE PROPRIETOR .....Petitioner
Through: Appearance not given.
versus
UNION OF INDIA & ANR. .....Respondents
Through: Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for NCT,
Delhi, DGST.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Vivek Sharma, SPC with
Ms. Prernaa Singh, Adv.
167
+ W.P.(C) 323/2025, CM APPL. 1540/2025 (Interim Stay)
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KOREA MARINE TRANSPORT CO LTD .....Petitioner
Through: Mr. Pulkit Verma, Adv.
versus
SALES TAX OFFICER CLASS II AVATO
WARD 204 & ORS. .....Respondents
Through: Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for NCT,
Delhi, DGST.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Anurag Ojha, SSC with
Mr. Subham Kumar and Mr.
Dipak Raj, Advs. for R-3.
168
+ W.P.(C) 420/2025, CM APPL. 2093/2025 (Interim Stay)
DAMANPREET SINGH(PROP.M/S ACE
ENTERPRISES) .....Petitioner
Through: Mr. Nitin Gulati, Adv.
versus
UNION OF INDIA & ANR. .....Respondents
Through: Mr Rajendra Sahu, Senior Panel
Counsel for R-1/UOI.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Abhinav Sharma with Mr.
Abhishek Shandilya, Adv. for
R-2.
169
+ W.P.(C) 445/2025, CM APPL. 2134/2025 (Stay)
M/S ASN TRADING CO. THROUGH ITS PROPRIETOR
SH. ARIF .....Petitioner
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Through: Mr. R.P. Singh, Mr. Aman
Sinha, Mr. Nirmal Dixit and
Mr. Yash Aggarwal, Advs.
versus
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
AND ANR .....Respondents
Through: Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for NCT,
Delhi, DGST.
Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Anurag Ojha, SSC with
Mr. Subham Kumar and Mr.
Dipak Raj, Advs.
170
+ W.P.(C) 479/2025, CM APPL. 2232/2025 (Interim Relief)
M S KRISHNA ENTERPRISES THROUGH ITS
PROPRIETOR DEEPAK BANSAL .....Petitioner
Through: Appearance not given.
versus
GOVT OF NCT OF DELHI THROUGH CHIEF SECRETARY
& ORS. .....Respondents
Through: Mr. Udit Malik, ASC with Ms.
Rima Rao & Ms. Palak Sharma,
Advs.
Mr. Avishkar Singhvi, Mr.
Naved Ahmad, Mr. Vivek
Kumar, Ms. Divya Prabha
Singh & Ms. Sakshi Raman,
Advs.
Ms. Anju Tyagi, SPC with Mr.
Sandeep Tyagi and Mr. Ashish
Goyal, Advs. for R-4.
Mr. Anurag Ojha, SSC with
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Mr. Subham Kumar and Mr.
Dipak Raj, Advs. for R-5.
180
+ W.P.(C) 548/2025, CM APPL. 2489/2025 (Stay)
M/S. SHUDH HOSPITALITY PRIVATE
LIMITED .....Petitioner
Through: Appearance not given.
versus
GOODS AND SERVICE TAX OFFICER WARD- 44, DELHI
DEPARTMENT OF TRADE AND TAXES, GOVERNMENT
OF N.C. T. OF DELHI & ANR. .....Respondents
Through: Mr. Divyam Nandrajag, PC
with Mr. Parakhyat Gargasya,
Adv. for R-1 and 2.
181
+ W.P.(C) 560/2025,
GO AUTO PRIVATE LIMITED .....Petitioner
Through: Appearance not given.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Avishkar Singhvi, Mr.
Naved Ahmad, Mr. Vivek
Kumar, Ms. Divya Prabha
Singh & Ms. Sakshi Raman,
Advs.
Mr. Jatin Singh, Adv. for
R1/UOI.
182
+ W.P.(C) 669/2025, CM APPL. 3294/2025 (Interim Stay)
SALAK CHAND PROPRIETOR OF S K
ASSOCIATES .....Petitioner
Through: Mr. Rajesh Mahna, Mr.
Ramanand Roy, Mr. Shiva
Narang and Ms. Silky Wadhwa,
Advs.
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versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Avishkar Singhvi, Mr.
Naved Ahmad, Mr. Vivek
Kumar, Ms. Divya Prabha
Singh & Ms. Sakshi Raman,
Advs.
Mr. Abhishek Khanna, SPC
with Mr. Parvesh Khanna, Adv.
for R-1.
183
+ W.P.(C) 807/2025, CM APPL. 3978/2025 (Stay)
ANMOL PURSE AND WALLET THROUGH ITS
PROPRIETOR HARICHAND .....Petitioner
Through: Appearance not given.
versus
GOVT OF NCT OF DELHI THROUGH
CHIEF SECRETARY & ORS. .....Respondents
Through: Mr. Anurag Ojha, SSC with
Mr. Subham Kumar and Mr.
Dipak Raj, Advs. for R-5.
Mr. Abdhesh Chaudhary,
CGSC with Mr. Nishi Kant
Singh, Adv.
187
+ W.P.(C) 11131/2024, CM APPL. 46021/2024 (Stay)
M/S SHREE JAIN POLYMERS .....Petitioner
Through: Appearance not given.
versus
UNION OF INDIA & ANR. .....Respondents
Through: Mr. Aakarsh Srivastava, SC and
Mr. Anand Pandey, Adv. for R-
1.
188
+ W.P.(C) 13266/2024, CM APPL. 55409/2024 (Interim Relief)
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M/S AGGARWAL TELECOM AND STATIONERS (LEGAL
NAME PRALAD RAI AGGARWAL )THROUGH ITS
LEGAL HEIR VIKAS KUMAR .....Petitioner
Through: Mr. Gaurav Gupta and Mr.
Deepanshu Saini, Advs.
versus
UNION OF INDIA AND ORS .....Respondents
Through: Ms. L Mittal, SPC for R-1.
191
+ W.P.(C) 932/2025
M/S OAK SHIPPING SERVICES PVT. LTD. .....Petitioner
Through: Mr. Vineet Bhatia, Ms.
Aamnaya Jagannath Mishra,
Mr. Abhinav Sharde & Mr.
Keshav Garg, Advs.
versus
UNION OF INDIA AND ORS. .....Respondents
Through: Mr. Shankar Kumar Jha, SPC
for R-1/UOI.
Ms. Vaishali Gupta, PC.
192
+ W.P.(C) 963/2025, CM APPL. 4780/2025 (Stay)
K.S. IMPEX LTD. .....Petitioner
Through: Mr. Rajesh Jain, Mr. Virag
Tiwari, Mr. Ramashish , Mr.
Rishabh Jain, Mr. Rajiv
Agarwal & Ms. Tanya
Saraswat, Advs.
versus
THE COMMISSIONER OF DELHI GOODS
AND SERVICES TAX & ANR. .....Respondents
Through: Mr. Abhinav Sharma and Mr.
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Abhishek Shandilya, Advs. for
R-1.
Mr. Nawal Kishore Jha, SPC
with Ms. Kalpana Jha and Ms.
Ekta Yadav, Advs. for R-2.
193
+ W.P.(C) 1001/2025, CM APPL. 4969/2025 (Stay)
AMAIRA ENTERPRISES THROUGH PROPRIETOR
KARAN PATNEY .....Petitioner
Through: Mr. Prabhat Kumar, Ms. Mehak
Dhiman and Mr. Utkarsh
Kumar, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Ms. Ritu Reniwal, SPC, UOI.
Mr. Aditya Singh, SSC with
Mr. Arya Suresh, Adv.
194
+ W.P.(C) 1006/2025, CM APPL. 4993/2025
VICKY JAIN (PROP. M/S SHREE PLASTICS) .....Petitioner
Through: Mr. Nitin Gulati, Adv.
versus
UNION OF INDIA & ANR. .....Respondents
Through: Mr. Atul Krishna, SPC for R-1.
Mr. Abhinav Sharma with Mr.
Abhishek Shandilya, Adv. for
R-2.
195
+ W.P.(C) 9753/2024, CM APPL. 40001/2024 (Stay)
DHL EXPRESS INDIA PRIVATE LIMITED .....Petitioner
Through: Mr. Dharnendra Kumar Rana,
Ms. Priyanka Singla, Mr.
Tanmay Mangal, Mr. Surosh
Qazi, Mr. Udit Chauhan and
Mr. Aditya Arora, Advs.
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versus
GOODS AND SERVICES TAX
COUNCIL & ORS. .....Respondents
Through: Mr. Anurag Ojha, SSC with
Mr. Subham Kumar and Mr.
Dipak Raj, Advs. for R-3.
Ms. Anushree Narain, SSC and
Mr. Ankit Kumar, Adv. for R-1
and 3.
Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-4
to 8.
Mr. Vivek Sharma, SPC with
Ms. Prernaa Singh, Adv.
196
+ W.P.(C) 10015/2024, CM APPL. 40983/2024 (Interim Stay)
M/S. WCO GLOBAL PROJECTS PVT. LTD. THROUGH ITS
DIRECTOR SH. GURSURKRIT SINGH KUKREJA
.....Petitioner
Through: Mr. Vineet Bhatia, Mr.
Aamnaya Jagannath Mishra,
Mr. Abhinav Sharde and Mr.
Keshav Garg, Advs.
versus
UNION OF INDIA AND ORS. .....Respondents
Through: Mr. Awadesh Kumar Singh,
Adv. For R-1.
197
+ W.P.(C) 11262/2024, CM APPL. 55597/2024 (Amendment)
INDUS TOWERS LIMITED .....Petitioner
Through: Mr. Himanshu S. Sinha, Mr.
Samyak Jain and Ms. Advetita,
Adv.
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versus
SALES TAX OFFICER CLASS II
AVATO & ORS. .....Respondents
Through: Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for R-4
to 8.
198
+ W.P.(C) 12893/2024, CM APPL. 53741/2024 (Synopsis & List
Of Dates)
TEK XPLORE THROUGH ITS PROPRIETOR MS.
RENUKA MAINI .....Petitioner
Through: Mr. Anurag Soan, Mr. Akshay
Saxena and Mr. Rituraj, Advs.
versus
THE PRINCIPAL COMMISSIONER STATE
TAX DELHI & ORS. .....Respondents
Through: Mr. Rajeev Aggarwal, ASC
with Mr. Shubham Goel, Mr.
Mayank Kamra and Mr.
Siddharth Goel, Advs. for NCT,
Delhi, DGST.
Ms. Anushree Narain, SSC with
Mr. Ankit Kumar, Adv. for R-5
& R-6.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA
HON'BLE MR. JUSTICE HARISH VAIDYANATHAN
SHANKAR
ORDER
% 28.01.2025 Mr. Shridharan, learned senior counsel has concluded his arguments.
Mr. Sawhney, learned counsel appearing in W.P.(C) This is a digitally signed order.
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We accord liberty to learned counsels for the writ petitioners to place their Brief Synopsis of Submission on the record at least 48 hours prior to the next date fixed. Those submissions shall refer to the pdf page numbers of the digital record of the Court wherever so required.
Let this batch be called again on 13.02.2025 as part heard and in the category of "End of Board".
YASHWANT VARMA, J HARISH VAIDYANATHAN SHANKAR, J JANUARY 28, 2025/akc This is a digitally signed order.
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