M/S Hans Raj Om Pakash v. Commisisoner Trade & Taxes & ANR.

$~14 to 24 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ST.APPL. 1/2017, C.M. Appl. No. 3884-3885/2017 COMMISSIONER OF TRADE & TAXES, DELHI ..... Petitioner versus SCHNEIDER ELECTRIC INDIA PVT. LTD.

..... Respondent + ST.APPL. 5/2017, C.M. Appl. No. 36948/2017, 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, C.M. Appl. No. 29580/2016 M/S HANS RAJ OM PAKASH ..... Appellant versus COMMISISONER TRADE & TAXES & ANR.

..... Respondent + 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, C.M. Appl. No. 31746/2016 GE INDIA INDUSTRIAL PVT LTD ..... Appellant versus COMMISSIONER OF TRADE AND TAXES DELHI ..... Respondent + VAT APPEAL 20/2016, C.M. Appl. No. 31751/2016 SCHNEIDER ELECTRIC INDIA PVT LTD, ..... Appellant versus COMMISSIONER OF TRADE AND TAXES DELHI ..... Respondent + VAT APPEAL 21/2016, C.M. Appl. No. 32217/2016 VIKAS TRADING CO.

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

..... Respondent + VAT APPEAL 28/2016, C.M. Appl. No. 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

Counsel for the petitioner:

Mr. V. Lakshmi Kumaran, Mr. Yogendra Aldak, Mr.Karan Sachdev, Advocates in Item 20 & 21.

Mr. Satyakam, ASC for Govt. of NCT of Delhi of Delhi In Item 14 to 16, 18, 19, 21, 22, 23, 24.

Mr.Sumit K. Batra, Mr. Nikhil Gupta, Advocate for appellant in Item 22.

Mr. Anant Gupta, Mr. Sameer Jain, Advocate for appellant in Item 23.

Mr. Virag Tiwari, Advocate for appellant - Larsen & Toubro Ltd., in Item 18, 19 and 24.

Mr. Gautam Narayan, ASC for Govt. of NCT of Delhi of Delhi with Ms. Mahamaya Chatterjee, Advocates in Item 17 & 20.

Mr.A.K. Babbar, Mr. Surender Kumar, Advocate in Item 17.

Counsel for the respondent:

Mr. V. Lakshmi Kumaran, Mr. Yogendra Aldak, Mr.Karan Sachdev, Advocates in Item 14.

Mr. Satyakam, Advocate for the Revenue

CORAM:

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

O R D E R

% 07.03.2019 Arguments heard.

Judgment reserved.

S. RAVINDRA BHAT, J PRATEEK JALAN, J MARCH 07, 2019 pkb