Hdfc Bank v. Commissioner Of Value Added Tax Delhi

$~44 to 54 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ST.APPL. 1/2017, CM APPL. 3884-3885/2017 COMMISSIONER OF TRADE & TAXES, DELHI ..... Petitioner versus SCHNEIDER ELECTRIC INDIA PVT. LTD.

..... Respondent + ST.APPL. 5/2017, CM APPL. 36948/2017, CM APPL. 36950/2017 COMMISSIONER OF TRADE & TAXES, DELHI ..... Petitioner versus SUPER AGENCIES ..... Respondent + ST.APPL. 6/2017 COMMISSIONER OF TRADE & TAXES DELHI ..... Petitioner versus M/S INGRAM MICRO INDIA LTD ..... Respondent + VAT APPEAL 16/2016, CM APPL. 29580/2016 M/S HANS RAJ OM PAKASH ..... Appellant versus COMMISISONER TRADE & TAXES & ANR. ..... Respondents + VAT APPEAL 17/2016 LARSEN & TOUBRO LTD.

..... Appellant versus COMMISSIONER OF TRADE & TAXES ..... Respondent + VAT APPEAL 18/2016 LARSEN & TOUBRO LTD.

..... Appellant

versus COMMISSIONER OF TRADE & TAXES ..... Respondent + VAT APPEAL 19/2016, CM APPL. 31746/2016 GE INDIA INDUSTRIAL PVT LTD ..... Appellant versus COMMISSIONER OF TRADE AND TAXES DELHI ..... Respondent + VAT APPEAL 20/2016, CM APPL. 31751/2016 SCHNEIDER ELECTRIC INDIA PVT LTD ..... Appellant versus COMMISSIONER OF TRADE AND TAXES DELHI ..... Respondent + VAT APPEAL 21/2016, CM APPL. 32217/2016 VIKAS TRADING CO.

..... Appellant versus THE COMMISSIONER, VALUE ADDED TAX & ANR.

..... Respondents + VAT APPEAL 28/2016, CM APPL. 36478/2016 SUPER AGENCIES ..... Appellant versus COMMISSIONER OF TRADE & TAXES ..... Respondent + VAT APPEAL 15/2017 COMMISSIONER OF TRADE & TAXES, DELHI ..... Appellant versus M/S LARSEN AND TOUBRO LTD.

..... Respondent

Present: Mr. Satyakam, ASC for petitioner in ST.APPL. 1/2017, 5/2017, 6/2017, VAT APPEAL 15/2017, VAT APPEAL 17/2016, VAT APPEAL 18/2016, VAT APPEAL 20/2016, VAT APPEAL 21/2016, VAT APPEAL 28/2016.

Mr. Sameer Jain, Advocate for petitioner in ST.APPL. 5/2017, VAT APPEAL 28/2016.

Mr. Rajesh Jain, Mr. Virag Tiwari & Mr. Ramashish, Advs. for petitioner in VAT APPEAL 17/2016 & VAT APPEAL 18/2016. Mr. Raj K. Batra, Mr. Sumit K. Batra, Advs. for petitioner in VAT APPEAL 21/2016.

Mr. A.K. Babbhar & Mr. Surender Kumar, Advs. for petitioner in VAT APPEAL 16/2016.

Mr. V. Lakshmi Kumaran, Advocate with Mr. Yogendra Aldak, Mr. Karan Sachdev, Advs. for appellant in VAT APPEAL 19/2016, VAT APPEAL 20/2016.

Mr. V. Lakshmi Kumaran, Advocate with Mr. Yogendra Aldak, Mr. Karan Sachdev, Advs. for respondent in ST.APPL. 1/2017. Mr. Gautam Narayan, ASC for GNCTD in VAT APPEAL 16/2016 & VAT APPEAL 19/2016.

Mr. Satyakam, ASC, GNCTD in VAT APPEAL 28/2016.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE PRATEEK JALAN

O R D E R

% 31.01.2019 List on 07.03.2019.

S. RAVINDRA BHAT, J PRATEEK JALAN, J JANUARY 31, 2019/akv