M/S ADDICHEM SPECIALITY LLP vs SPECIAL COMMISSIONER I, DEPARTMENT OF TRADE AND TAXES AND ANR

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on : 16 December 2024 Judgment pronounced on : 07 February 2025 W.P.(C) 14279/2024 and CM APPL. 59773/2024 (Interim Relief) M/S ADDICHEM SPECIALLITY LLP .....Petitioner Through: Mr. Rupak Srivastava and Mr. Deepak Kapoor, Advs. versus SPECIAL COMMISSIONER I, DEPARTMENT OF TRADE AND TAXES AND ANR .....Respondents Through: Mr. Udit Malik, ASC for GNCTD with Mr. Vishal Chanda and Ms. Rima Rao, Advs. W.P.(C) 15045/2024 JM FLEET MANAGEMENT PVT LTD …..Petitioner Through: Mr. Vibhas Kumar Jha, Mr. Rajat Pandey and Ms. Manju Pandey, Advs. versus THE COMMISSIONER OF SGST DELHI, DEPARTMENT OF TRADE AND TAXES & ORS. …..Respondents Through: Mr. Rajeev Aggarwal, ASC with Mr. Shubham Goel, Mr. Mayank Kamra and Mr. Ankit Kumar, Advs, for R-1 to 3. W.P.(C) 16861/2024 ENIA ARCHITECHTS …..Petitioner Through: Mr. Vijay Gupta, Mr. Rahul Gupta and Mr. Ajesh Kugan M, Advs. versus 2. W.P.(C) 15725/2024 MS GANGA BOX FACTORY THROUGH ITS PROPRIETOR ANAND RATHORE .....Petitioner Through: Mr. Karan Singh, Mr. Rohit Aggarwal, Mr. Paras Sharma, Mr. Harinder, Advs. versus UNION OF INDIA THROUGH SECRETARY REVENUE CENTRAL BOARD OF INDIRECT TAXES & ANR.