Delhi High Court - Orders
Super India Paper Products vs Union Of India Through Ministry Of ... on 21 December, 2020
Author: Manmohan
Bench: Manmohan, Sanjeev Narula
$~ Suppl.-2 to 5, 20 to 23, 26, 28 to 41, 43, 49 to 51 & 53
* IN THE HIGH COURT OF DELHI AT NEW DELHI
2
+ W.P. (C) 1150/2020 & CM APPL.3814/2020
SUPER INDIA PAPER PRODUCTS ..... Petitioner
Through: Mr. Akshat Malpani with
Mr. Mangesh Bhende and
Mr. Digajmaan Mishra, Advocates.
versus
UNION OF INDIA THROUGH MINISTRY OF
FINANCE, SECRETARY & ORS. ...... Respondents
Through: Mr. Anuj Aggarwal, ASC, GNCTD
for R-4&5.
WITH
3
+ W.P. (C) 1831/2020 & CM APPL.6347/2020
JUNIPER HOTELS PRIVATE LIMITED ..... Petitioner
Through: Mr.Digajmaan Mishra with
Mr.Manesh Bhende and Mr.Akshat
Malpani, Advocates.
versus
UNION OF INDIA & ORS. ...... Respondents
Through: Ms. Suhani Mathur, Advocate for Mr.
Harpreet Singh, Sr. Standing Counsel
for GST.
WITH
4
+ W.P. (C) 2326/2020 & CM APPL.8161/2020 & 32784/2020
M/S THE BRITISH MOTOR CAR COMPANY (1934) PVT LTD
..... Petitioner
Through: None.
versus
UNION OF INDIA THROUGH SECRETARY,
MINISTRY OF FINANCE & ORS. ...... Respondents
Through: Ms. Sunieta Ojha, Advocate.
WITH
5
+ W.P. (C) 2374/2020
FALCON TECHNOLOGIES PVT. LTD. ..... Petitioner
Through: None.
versus
UNION OF INDIA AND ORS. ...... Respondents
Through: Mr. Anuj Aggarwal, ASC, GNCTD
for R-2,3 & 4.
WITH
20.
+ W.P.(C) 12162/2019 & CM APPL.49749/2019
ARIEN SALES & MARKETING ..... Petitioner
Through: Mr. Rajesh Jain with Mr. Virag
Tiwari and Mr. Ramashish,
Advocates.
versus
COMMISSIONER, DELHI GOODS &
SERVICES TAX & ANR. ..... Respondents
Through: Mr. Anuj Aggarwal, ASC, GNCTD.
Mr.Virender Pratap Singh Charak,
with Mr.Kapil Gaur, Mr.Vaishnav
Kirti Singh, Mr.Shubham Ahuja and
Mr.Sanjay Singh Chauhan, Advocates
for UOI.
WITH
21
+ W.P. (C) 12486/2019
BENLON INDIA LTD ..... Petitioner
Through: Mr. Vinay Gupta, Advocate.
versus
UNION OF INDIA & ORS. ...... Respondents
Through: Mr. Vivek Goyal, CGSC for UOI.
Ms. Suhani Mathur, Advocate for Mr.
Harpreet Singh, Sr. Standing Counsel
for GST.
Mr. Anuj Aggarwal, ASC, GNCTD .
WITH
22
+ W.P. (C) 12686/2019 & CM APPL.51786/2019
RIGOSS ESTATE NETWORK PVT. LTD. ..... Petitioner
Through: Mr. Ruchir Bhatia, Advocate with
Ms. Madhura M. N, Advocate.
versus
UNION OF INDIA THROUGH
SECRETARY & ORS. ...... Respondents
Through: Mr. Anuj Aggarwal, ASC, GNCTD
for R-3.
WITH
23
+ W.P.(C) 13375/2019
M/S JAHANPANAH CLUB ..... Petitioner
Through: None.
versus
UNION OF INDIA & ORS. ...... Respondents
Through: Mr. Amit Bansal, Sr. Standing
Cousnel with Ms. Vipasha Mishra,
Advocate for R-2 & 3.
WITH
26
+ W.P.(C) 13680/2019
PRIYANJAL ELECTRONICS ..... Petitioner
Through: Mr. Ajay Jain, Advocate.
versus
UNION OF INDIA & ORS. ...... Respondents
Through: Ms. Suhani Mathur, Advocate for Mr.
Harpreet Singh, Sr. Standing Counsel
for GST.
Mr. Anuj Aggarwal, ASC, GNCTD
for R-3.
WITH
28
+ W.P.(C) 1224/2020
LA PRISTINE BIOCEUTICALS PVT. LTD. ..... Petitioner
Through: None.
versus
UNION OF INDIA & ORS. ...... Respondents
Through: Mr.Jitesh Vikram Srivastava with
Mr.Prajesh Vikram Srivastava,
Advocates for UOI.
Ms. Suhani Mathur, Advocate for Mr.
Harpreet Singh, Sr. Standing Counsel
for GST.
Mr. Anuj Aggarwal, ASC, GNCTD
for R-4,5&6.
WITH
29
+ W.P.(C) 1232/2020
ULTRATECH TEXTURES PAINTS PVT. LTD. ..... Petitioner
Through: None.
versus
UNION OF INDIA & ORS. ...... Respondents
Through: Ms. Suhani Mathur, Advocate for Mr.
Harpreet Singh, Sr. Standing Counsel
for GST.
WITH
30
+ W.P.(C) 3690/2020
SPEEGO VEHICLES PVT. LTD. ..... Petitioner
Through: Mr. Vineet Bhatia and
Mr. Chanderkant Singh, Advocates.
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Mr. Asheesh Jain, CGSC with Mr.
Amrit Singh, Advocate for R-1.
Ms. Suhani Mathur, Advocate for Mr.
Harpreet Singh, Sr. Standing Counsel
for GST.
WITH
31
+ W.P.(C) 3758/2020
WELDMART INTERNATIONAL ..... Petitioner
Through: Mr. Vineet Bhatia, Advocate
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Mr.Dev P Bhardwaj, CGSC for UOI.
Mr. Anuj Aggarwal, ASC, GNCTD
with Mr. Ankit Monga, Advocate for
R-2 and R-3.
WITH
32
+ W.P.(C) 3759/2020
S. S. AUTOMOTIVE PVT. LTD. ..... Petitioner
Through: Mr. Vineet Bhatia, Advocate
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Mr. Ajay Digpaul, CGSC and Mr.
Kamal R. Digpaul, Advocate for R-
1/UOI.
Mr. Anuj Aggarwal, ASC, GNCTD
with Mr. Ankit Monga, Advocate for
R-2.
Mr. Sandeep Kumar with
Mr. Kunal Sharma, Sr. Standing
Cousnel for Income Tax Department.
WITH
33
+ W.P.(C) 3760/2020
ALSTONE INTERNATIONAL ..... Petitioner
Through: Mr. Vineet Bhatia, Advocate
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Mr. Ajay Digpaul, CGSC and
Mr. Kamal R. Digpaul, Advocate for
R-1/UOI.
Mr. Sandeep Kumar with Mr. Kunal
Sharma, Sr. Standing Cousnel for
Income Tax Department.
Mr. Anuj Aggarwal, ASC, GNCTD
with Mr. Ankit Monga, Advocate for
R-4.
WITH
34
+ W.P.(C) 3761/2020
ESS AAR AUTOMOTIVE PVT. LTD. ..... Petitioner
Through: Mr. Vineet Bhatia, Advocate
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Mr. Anil Soni, CGSC with Mr.
Devesh Dubey, Advocate for R-1.
Mr. Anuj Aggarwal, ASC, GNCTD
with Mr. Ankit Monga, Advocate for
R-2.
WITH
35
+ W.P.(C) 3766/2020
SHRINIWAS TIN INDUSTRIES PVT. LTD. ..... Petitioner
Through: Mr. Sandeep Sethi, Sr. Advocate
With Ms. Kavita Jha and Mr. Vaibhav
Kulkarni, Advocates.
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Mr. Anil Soni, CGSC with Mr. Devesh
Dubey, Advocate for respondents No.1
and 2.
Mr. Anuj Aggarwal, Advocate with
Mr. Ankit Monga, Advocate
for respondent No.4.
WITH
36
+ W.P. (C) 3793/2020
SHARDA CHEMICALS ..... Petitioner
Through: None.
versus
UNION OF INDIA & ORS. ...... Respondents
Through: Mr. Bhagwan Swarup Shukla, CGSC
for UOI.
WITH
37
+ W.P.(C) 3988/2020
KALPATRU ENTERPRISES
THROUGH ITS PROPRITOR NEERAJ JAIN ...... Petitioner
Through: Mr. Abhishek Garg, Advocate.
versus
UNION OF INDIA THROUGH ITS
SECRETARY MINISTRY OF FINANCE & ORS. ...... Respondents
Through: Mr. Sanjeev Uniyal and Mr. Dhawal
Uniyal, Advocates for respondent
No.1.
Ms. Suhani Mathur, Advocate for Mr.
Harpreet Singh, Sr. Standing Counsel
for GST.
WITH
38
+ W.P.(C) 3996/2020
BALAJI IMPEX ...... Petitioner
Through: Mr. Abhishek Garg, Advocate.
versus
UNION OF INDIA & ORS. ....... Respondents
Through: Mr. Ravi Prakash, Advocate with
Mr. Farman Ali and Ms.Meghna
Nimbekar, Advocates for R-1.
WITH
39
+ W.P.(C) 4143/2020 & CM APPL.14908/2020
R.R. DISTRIBUTORS PVT. LTD. ..... Petitioner
Through: Mr. Rajesh Jain with Mr. Virag
Tiwari, Mr.Deepak Gupta and
Mr.Ramashish, Advocates.
versus
COMMISSIONER OF CENTRAL TAX,
GST DELHI NORTH & ANR. ..... Respondents
Through: Mr. Avnish Singh, Advocate for
respondent No.2/UOI.
Ms. Suhani Mathur, Advocate for Mr.
Harpreet Singh, Sr. Standing Counsel
for GST.
WITH
40
+ W.P. (C) 4234/2020
M/S INTEGRATED PROJECT LOGISTICS
PRIVATE LIMITED THROUGH
MR. MANOJ ROY DIRECTOR ..... Petitioner
Through: Mr. Sanjay Bansal, Advocate.
versus
UNION OF INDIA ..... Respondent
Through: Mr. Anil Soni, CGSC with Mr.
Devesh Dubey, Advocate for
respondents No.1/UOI.
WITH
41
+ W.P. (C) 7111/2020
HL PROMOTERS PRIVATE LTD. ..... Petitioner
Through: Mr. Ashok K. Bhardwaj and Mr.
Manish Kr. Hirani, Advocates.
versus
UNION OF INDIA & ORS. ...... Respondents
Through: Mr. Farman Ali, with Ms. Meghna
Nimbekar, Advocates for respondent
No. 1.
Ms. Suhani Mathur, Advocate for Mr.
Harpreet Singh, Sr. Standing Counsel
for GST.
WITH
43
+ W.P. (C) 8583/2020
M/S. GENEXT INTERNATIONAL ..... Petitioner
Through: Mr. M. A. Ansari with Mr. Khursheed
Ahmad, Advocates.
versus
UNION OF INDIA & ORS. ...... Respondents
Through: Mr.Bhagvan Swarup Shukla, CGSC
with Mr.Sarvan Kumar Shukla,
Advocates for UOI.
Ms. Suhani Mathur, Advocate for Mr.
Harpreet Singh, Sr. Standing Counsel
for GST.
WITH
49
+ W.P.(C) 12608/2019
DELHI WATCH MARKETING PVT LTD ..... Petitioner
Through: Mr.Puneet Agrawal with Mr.Yuvraj
Singh, Advocates.
versus
UNION OF INDIA THROUGH ITS SECRETARY ( REVENUE) &
ORS. ..... Respondents
Through: Mr. Harpreet Singh, Senior Standing
Counsel with Ms. Suhani Mathur,
Advocate for GST.
Mr. Anuj Aggarwal, ASC for
GNCTD with Mr. Shikhar Sheel and
Ms. Ayushi Bansal, Advocates for R-
2.
WITH
50
+ W.P.(C) 221/2020 & CM APPL. 708/2020
U.K PAINTS (INDIA) PVT. LIMITED. ..... Petitioner
Through: Mr.Puneet Agrawal with Mr.Yuvraj
Singh, Advocates.
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Mr. Harpreet Singh, Senior Standing
Counsel with Ms. Suhani Mathur,
Advocate for GST.
Mr. Kamal Kant Jha, Senior Panel
Counsel for Govt. of India.
WITH
51
+ W.P.(C) 3658/2020
SCANDIA MOTORCARS PVT. LTD. ..... Petitioner
Through: Mr. Nishant Mittal, Advocate.
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Mr. Asheesh Jain, CGSC with Mr.
Amrit Singh, Advocate for R-1.
Mr. Sandeep Kumar with Mr. Kunal
Sharma, Sr. Standing Cousnel for
Income Tax Department.
Mr. Dhananjaya Mishra, Advocate for
R-6 and 7.
AND
53
+ W.P. (C) 5847/2020
SUMET PRASAD & SONS ..... Petitioner
Through: None
Versus
UNION OF INDIA, THROUGH SECRETARY,
MINISTRY OF FINANCE & ORS. ...... Respondents
Through: Mr.Kavindra Gill, Advocate for UOI.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE SANJEEV NARULA
ORDER
% 21.12.2020 The petitions have been heard by way of video conferencing. Arguments heard Judgment reserved.
The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.
MANMOHAN, J SANJEEV NARULA, J DECEMBER 21, 2020 KA