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

Judgment text excerpt

* 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 Signature Not Verified W.P.(C) 14279/2024 & Connected Matters Digitally Signed By:PRAMOD Page 1 of 39 KUMAR VATS Signing Date:07.02.2025 15:10:30 COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX AND ORS …..Respondents Through: Mr. Aakarsh Srivastava, SC and Mr. Anand Pandey, Adv. + W.P.(C) 5650/2024 ADITYA MADAAN …..Petitioner Through: Mr. A.K. Babbar and Mr. B.K. Tripathi, Advs. versus COMMISSIONER CGST GST COMMISSIONERATE DELHI & ORS. …..Respondents Through: Mr. Aakarsh Srivastava, SC and Mr. Anand Pandey, Adv. + W.P.(C) 13592/2024 and CM APPL. 56857/2024 (Stay) JP POLYMERS …..Petitioner Through: Mr. Anuj Saini and Mr. M. Subhramaniyam, Advs. versus COMMISSIONER OF GST, DEPARTMENT OF TRADE AND TAXES AND ANR. …..Respondents Through: Mr. Rajeev Aggarwal, ASC with Mr. Shubham Goel, Mr. Mayank Kamra and Mr. Ankit Kumar, Advs. For R-1 and 2. + W.P.(C) 15