Jay Packaging v. Commissioner of Vat & Anr

2-110 * IN THE HIGH COURT OF DELHI AT NEW DELHI

Reserved on: 17.12.2016 (2 to 87)

19.12.2017 (88 to 95)

11.01.2017 (96 to 102)

17.01.2017 (103 to 110) Pronounced on: 19.01.2017 + W.P.(C) 10807/2016

M/S MUNSHI RAM RAM PARKASH

+ W.P.(C) 10856/2016

MANGLA ENTERPRISES

COMMISSIONER, TRADE & TAXES & ANR...... Respondents

+ W.P.(C) 10858/2016

MANGLA ENTERPRISES

COMMISSIONER, TRADE & TAXES & ANR...... Respondents

+ W.P.(C) 10859/2016

MANGLA ENTERPRISES

COMMISSIONER, TRADE & TAXES & ANR...... Respondents

+ W.P.(C) 10911/2016

DHANJAL ENGG. WORKS

COMMISSIONER, TRADE & TAXES & ANR...... Respondents

+ W.P.(C) 10947/2016

M/S MUNSHI RAM RAM PARKASH

+ W.P.(C) 11008/2016

M/S GOEL OIL COMPANY

+ W.P.(C) 11009/2016

M/S ARUN ELECTRONICS

+ W.P.(C) 11010/2016

POWER INDUSTRIES PROPRIETO SH. TARUN BANSAL

+ W.P.(C) 11011/2016

M/S MUNSHI RAM RAM PARKASH

+ W.P.(C) 11012/2016

M/S POWER INDUSTRIES PROPRIETOR SH. TARUN BANSAL

+ W.P.(C) 11014/2016

M/S LUDHIANA AUTO SUPPLY CO.

+ W.P.(C) 11015/2016, C.M. APPL.43072/2016

HEARISONS CORPORATION

COMMISSIONER, TRADE & TAXES & ANR...... Respondents + W.P.(C) 11017/2016

M/S MUNSHI RAM RAM PARKASH

+ W.P.(C) 11018/2016 M/S YASH SALES THROUGH ITS PROPRIETOR SH. ANKIT BANSAL

+ W.P.(C) 11021/2016

M/S POWER INDUSTRIES PROPRIETOR SH. TARUN BANSAL

+ W.P.(C) 11030/2016, C.M. APPL.43098/2016

SUPER MOTOR PARTS

COMMISSIONER, TRADE & TAXES & ANR...... Respondents

+ W.P.(C) 11031/2016, C.M. APPL.43099/2016

ASIATIC ELECTRICAL & SWITCHGEAR PVT LTD...... Petitioner

COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 11032/2016, C.M. APPL.43100/2016

S. S. TRADERS

COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 11050/2016, C.M. APPL.43143/2016

ASIATIC ELECTRICAL & SWITCHGEAR PVT LTD...... Petitioner

COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 11051/2016, C.M. APPL.43144/2016

CHARANJEET SONS

COMMISSIONER OF VAT & ANR

+ W.P.(C) 11063/2016

M/S POWER INDUSTRIES PROPRIETOR SH. TARUN BANSAL

+ W.P.(C) 11251/2016

SNS ENTERPRISES

+ W.P.(C) 11253/2016

SNS ENTERPRISES

+ W.P.(C) 11254/2016

SEVEN AUTO TRADERS

+ W.P.(C) 11260/2016, C.M. APPL.44061/2016

JAY PACKAGING

COMMISSIONER OF VAT & ANR.

+ W.P.(C) 11265/2016, C.M. APPL.44068/2016

JAY PACKAGING

COMMISSIONER OF VAT & ANR.

+ W.P.(C) 9730/2016, C.M. APPL.38894/2016

TIRUPATI METAL UDYOG (SINCE CLOSED)..... Petitioner

+ W.P.(C) 9732/2016 M/S RAMA SALES CORPORATION THROUGH ITS KARTA SH. SURINDETR KUMAR GUPTA

+ W.P.(C) 9734/2016, C.M. APPL.38897/2016

CHEMICAL CENTRE

COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 9739/2016, C.M. APPL.38902/2016

S L INDUSTRIES

COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 9740/2016, C.M. APPL.38903/2016

S L INDUSTRIES

COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 9778/2016, C.M. APPL.39026/2016

FASHION & STYLE

+ W.P.(C) 9782/2016, C.M. APPL.39030/2016

S L INDUSTRIES

COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 9783/2016 M/S RAMA SALES CORPORATION THROUGH ITS KARTA SH. SURINDER KUMAR GUPTA

+ W.P.(C) 9784/2016

M/S KAPIL ENTERPRISES PROPRIETOR KAPIL GUPTA

+ W.P.(C) 9787/2016

M/S KAPIL ENTERPRISES PROPRIETOR KAPIL GUPTA

+ W.P.(C) 9794/2016, C.M. APPL.39047/2016

M/S THE HOT PLATE CENTRE

+ W.P.(C) 9916/2016 M/S RAMA SALES CORPORATION THROUGH ITS KARTA SH. SURINDER KUMAR GUPTA

COMMISSIONER OF DELHI VALUE ADED TAX & ANR. + W.P.(C) 9920/2016, C.M. APPL.39476/2016

DHRUVCO CARTON INDUSTRIES

+ W.P.(C) 9922/2016 M/S RAMA SALES CORPORATION THROUGH ITS KARTA SH. SURINDER KUMAR GUPTA

+ W.P.(C) 9923/2016

M/S KAPIL ENTERPRISES PROPRIETOR KAPIL GUPTA

+ W.P.(C) 9924/2016

M/S KAPIL ENTERPRISES PROPPRIETOR SH. KAPIL GUPTA

+ W.P.(C) 10001/2016, C.M. APPL.39674/2016

VIVEK ENTERPRISES

+ W.P.(C) 10004/2016, C.M. APPL.39682/2016

UNITED SURGICAL INDUSTRIES

COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 10005/2016, C.M. APPL.39683/2016

ALLIED ELECTRICALS

COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 10007/2016, C.M. APPL.39685/2016

NAKODA PRINT & ARTS

COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 10009/2016, C.M. APPL.39688/2016

RMCO AUTO ACCESSORIES

COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 10077/2016

M/S N.G. ENGINEERING COMPANY

+ W.P.(C) 10078/2016

M/S RAJ KAMAL FAIR LUBE CO.

+ W.P.(C) 10080/2016, C.M. APPL.39952/2016

SUNSARA PAPERS

+ W.P.(C) 10087/2016, C.M.APPL.39961/2016

HIMANKPACKAGING CORPORATION

COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 10090/2016, C.M. APPL.39964/2016

YASHITA PRINT-O -PACK PVT. LTD.

COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 10091/2016

RAM PERSHAD BISHAN SARUP

COMMISSIONER OF VALUE ADDED TAX & ANR. + W.P.(C) 10120/2016, C.M. APPL.40110/2016

S .A. B. SAI ENTERPRISES

COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 10123/2016, C.M. APPL.40112/2016

SISKA SHOES AND ASSESSORIES

+ W.P.(C) 10139/2016, C.M. APPL.40163/2016

JAI AMBEY FUMITURES

COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 10140/2016, C.M. APPL.40165/2016

JAI MAA FURNITURE

COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 10142/2016

M/S N.G. ENGINEERING COMPANY

+ W.P.(C) 10154/2016, C.M. APPL.40191/2016

VANSH ELECTROMECHANICAL DEVICES (P) LTD.

+ W.P.(C) 10251/2016, C.M. APPL.40460/2016

FELDER BROADBAND SYSTEMS

+ W.P.(C) 10256/2016, C.M. APPL.40464/2016

HARE KRISHNA TRADING COMPANY

+ W.P.(C) 10258/2016, C.M. APPL.40466/2016

SAHNI HARDWARE

+ W.P.(C) 10260/2016, C.M. APPL.40467/2016

S.A.B. SAI ENTERPRISES

COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 10264/2016

CHANCHAL LITES

COMMISSIONER OF TRADE & TAXES ..... Respondent

+ W.P.(C) 10267/2016, C.M. APPL.40473/2016

KUNDALIA POLYMERS PRIVATE LIMITED ..... Petitioner

COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 10268/2016, C.M. APPL.40474/2016

SHIVA HARDWARE STORE

COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 10269/2016, C.M. APPL.40475/2016

MEHNGA RAM GIAN CHAND

COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 10270/2016, C.M. APPL.40477/2016

CLASSIC POLYMERS

+ W.P.(C) 10271/2016, C.M. APPL.40478/2016

DINESH SANITARY STORE

COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 10299/2016

SHIV SHAKTIMETALS PVT. LTD.

COMMISSIONER OF TRADE & TAXES ..... Respondent

+ W.P.(C) 10308/2016

RAINBOW INDUSTRIES INDIA

COMMISSIONER OF TRADE & TAXES ..... Respondent

+ W.P.(C) 10309/2016

BHAVYA TRADING CORP

COMMISSIONER OF TRADE & TAXES ..... Respondent

+ W.P.(C) 10315/2016, C.M. APPL.40576/2016

ROYAL PRINTERS

COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 10320/2016, C.M. APPL.40593/2016

K.C.ART GLASS

COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 10326/2016

BASANT LAL ART

COMMISSIONER OF VAT & ANR.

+ W.P.(C) 10335/2016

BASANT LAL INTERNATIONAL

COMMISSIONER OF VAT & ANR.

+ W.P.(C) 10336/2016, C.M. APPL.40633/2016

ASIAN BEARING CO.

COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 10337/2016

BASANT LAL ART

COMMISSIONER OF VAT & ANR.

+ W.P.(C) 10363/2016

BASANT LAL ART

COMMISSIONER OF VAT & ANR.

+ W.P.(C) 10415/2016

VAISHANAVI METALS

COMMISSIONER, TRADE & TAXES, & ANR. ..... Respondents

+ W.P.(C) 10416/2016

BASANT LAL INTERNATIONAL

COMMISSIONER OF VAT & ANR.

+ W.P.(C) 10509/2016

COSMIC XPERTS

COMMISSIONER OF VALUE ADDED TAX ..... Respondent

+ W.P.(C) 10511/2016, C.M. APPL.41218/2016

SAB ENTERPRISES

COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 10574/2016, C.M. APPL.41472/2016

KUNJ BIHARI ENTERPRISES

+ W.P.(C) 10632/2016

NIRWAN INDUSTRIES

+ W.P.(C) 11567/2016

M/S SKT ENTERPRISES

+ W.P.(C) 11568/2016

M/S RRK TRADING .CORPORATION

+ W.P.(C) 11570/2016

BAJAJ INTERNATIONAL

+ W.P.(C) 11621/2016

MAYANK PLASTIC

COMMISSIONER OF TRADE & TAXES ..... Respondent

+ W.P.(C) 11662/2016

SUNRISE OVERSEAS

COMMISSIONER OF VALUE ADDED TAX ..... Respondent

+ W.P.(C) 11418/2016

SWASTIK POLYMERS

COMMISSIONER OF TRADE & TAXES & ANR...... Respondent

+ W.P.(C) 11419/2016

SKT ENTERPRISES

+ W.P.(C) 11434/2016

RRK TRADING CORPORATION

+ W.P.(C) 11683/2016, C.M. APPL.46052/2016

S.S. PACKAGING INDUSTRIES

COMMISSIONER, TRADE AND TAXES & ANR...... Respondents

+ W.P.(C) 11698/2016

M/S. INDIAN OVERSEAS COMMERCIAL CO. ..... Petitioner

COMMISSIONEROF DELHI VALUE ADDED TAX AND ANR.

...... Respondents

+ W.P.(C) 11699/2016, C.M. APPL.46082/2016

NITIN INTERNATIONAL INC.

COMMISSIONER, TRADE AND TAXES & ANR...... Respondents

+ W.P.(C) 11701/2016, C.M. APPL.46084/2016

SINKWELL DRILLCO PVT. LTD

COMMISSIONER, TRADE AND TAXES & ANR...... Respondents

+ W.P.(C) 9928/2016, C.M. APPL.39477/2016

GANDHI STORE INDIA

COMMISSIONER, TRADE AND TAXES & ANR...... Respondents

+ W.P.(C) 10079/2016, C.M. APPL.39951/2016

KUNDAN STEELS

COMMISSIONER, TRADE AND TAXES & ANR...... Respondents

+ W.P.(C) 10125/2016

M/S. RAJ KAMAL FAIR LUBE CO.

COMMISSIONER OF DELHI VALUE ADDED TAX AND ANR.

...... Respondents

+ W.P.(C) 11840/2016, C.M. APPL.46782/2016

KUREX ELECTRONICS

COMMISSIONER, TRADE & TAXES & ANR...... Respondents

+ W.P.(C) 11841/2016, C.M. APPL.46668/2016

KHANNA ELECTRICAL INDUSTRIES

COMMISSIONER, TRADE & TAXES & ANR...... Respondents

+ W.P.(C) 11854/2016, C.M. APPL.46809/2016

KRISHMA CABLES

COMMISSIONER, TRADE & TAXES & ANR...... Respondents

+ W.P.(C) 11855/2016, C.M. APPL.46810/2016

AIRO AUTO INDUSTRIES

COMMISSIONER, TRADE & TAXES & ANR...... Respondents

+ W.P.(C) 11857/2016, C.M. APPL.46814/2016

KWALITY METAL STEEL INDIA OVT LTD

COMMISSIONER OF TRADE & TAXES & ANR...... Respondents

+ W.P.(C) 11862/2016

M/S ELEGANT ENTERPRISES PROPRIETOR SH. KUNAL SETH

+ W.P.(C) 11837/2016, C.M. APPL.46666/2016

SUPREME TRADING CO.

+ W.P.(C) 11839/2016, C.M. APPL.46667/2016

KE PLUGS & WIRES

COMMISSIONER, TRADE & TAXES & ANR...... Respondents

Through: Sh. Ruchir Bhatia, Advocate, for petitioner, in Item Nos.1, 3, 4, 5, 19, 21, 31, 32, 33, 35, 46, 48, 49, 53, 54, 56, 65, 68, 69, 71, 75, 76, 85, 98, 99,103, 104, 105, 110 Sh. Virag Tiwari, Sh. K.J. Bhat and Sh. Nitin Gulati, Advocates, for petitioners, in Item Nos.6, 13, 96. Sh. Gajanand Kirodiwal and Sh. Saarthak Bansal, Advocates, for petitioner, in Item No.14 Sh. Nitin Gulati, Advocate, for petitioner, in Item Nos.18, 20, 47, 58, 59, 67, 79 Sh. Vasdev Lalwani, Sh. S.C. Jain and Sh. Rohit Gautam, Advocates, for petitioner, in Item No.22,27, 28, 77, 78, 80, 81, 83 Sh. Raj. K. Batra, Sh. Rajesh Jain and Sh. Kapil Chaudhary, Advocates, for petitioner, in Item No.29, 34, 39, 41, 45, 52, 57, 61, 62, 64, 70 Sh. Vineet Bhatia, Sh. Chanderkant and Sh. Saket Grover, Advocates, for petitioner, in Item No.55, 66, 72, 73, 74 & 92. Sh. S.K. Khurana, Advocate, for petitioner, in Item No.63 Sh. Biswajeet, Advocate, for petitioner, in Item No.82. Sh. Vardaan Dhawan, Advocate, for petitioner, in Item No.84 Sh. S.K. Khurana, Advocate, for petitioner, in Item Nos.86, 87. Sh. Gautam Narayan, ASC with Sh. R.K. Iyer, Advocates, for respondents, in Item Nos.1-2, 6, 9, 16, 19, 20, 21, 22, 24, 25, 26, 32, 33, 34, 35, 39, 44, 45, 46, 49, 53, 54, 56, 58, 59, 65, 66, 67, 68, 71 Sh. Satyakam, ASC, GNCTD, for respondents, in Item Nos.1, 2, 3, 4, 5, 6, 7, 8, 9, 10, , 11, 12, 13, 14, 15, 16, 17, 18, 20, 21, 22-38, 40-43, 47-48, 50-52, 57, 60-64, 69-70, 72-73, 75-76, 79, 84-85, 87, 96, 98, 99, 101 & 102.

Sh. Anuj Aggarwal, ASC with Ms. Deboshree Mukherjee, Advocates, for respondents, in Item No.3-5, 13-14, 31, 55, 74, 77-78, 80-83, 86, 91 &

¶93Sh. A.K. Babbar, Sh. Surinder Kumar, Sh. Atul Babbar, Ms. Ruchi Babbar, Ms. Amita Babbar, Sh. Bharat Tripathi, Sh. Sushil Gaba, Sh. Bharat Tripathi and Sh. Promod Kumar Jain, Advocates, for petitioner, in Item Nos.2, 7-9, 10, 11, 12, 13, 15, 16, 17, 23, 24-26, 30, 36-38, 40, 42-44, 50-51, 60, 97. Sh. Peeyosh Kalra, ASC with Sh. Shiva Sharma, Advocate, for VAT Dept. in Item Nos. 88, 89, 94 & 95, 97, 100. Sh. Peeyosh Kalra, ASC with Ms. Sona Babbar, Advocate, for respondent, in Item No.105, 110 Sh. Gautam Narayan, ASC with Sh. R.A. Iyer, Advocate, for respondents, in Item Nos.90 and 92. Sh. Sumit Kumar Batra, Advocate, for petitioner, in Item No.100, 101 Sh. Bharat Kumar Tripathi, Advocate, for petitioner, in Item No.102 Sh. Siddhartha Shankar Ray, Advocate, for respondent, in Item No.103. Sh. Nitin Gulati, Advocate, for petitioner, in Item No.106. Sh. Shadan Farasat and Sh. Ahmed Said, Advocates, for respondent, in Item No.106. Sh. S.K. Khurana, Advocate, for petitioner, in Item No.107 Sh. Siddharth Dutta, Advocate, for respondent, in Item Nos. 107 and 108. Sh. A.K. Babbar, Sh. Surendra Kumar, Sh. Atul Babbar, Sh. Bharat Tripathi and Ms. Amita Babbar, Advocates, for petitioner, in Item No.108. Sh. Varun Nishchal, Advocate, for respondent, in Item No.109.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE NAJMI WAZIRI

MR. JUSTICE S. RAVINDRA BHAT %

The writ petitions are allowed. For detailed decision, the judgment dated 19.01.2017 in W.P.(C) 10701/2016 may be referred to.

S. RAVINDRA BHAT (JUDGE)

NAJMI WAZIRI (JUDGE) JANUARY 19, 2017