FAIR DEAL LEATHER SUPPLIERS vs THE VALUE ADDED TAX OFFICER & ANR.

$~9 & 10 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 8th January, 2026 W.P.(C) 1220/2025 FAIR DEAL LEATHER SUPPLIERS 3039/37 BEADON PURA KAROL BAGH, DELHI - 110005, FY 2008-09 (THROUGH ITS PROPRIETOR KAMAL KISHORE KAIM) .....PETITIONER Through: Mr. Mukesh Gupta and Mr. Keshav Rai, Advs. Versus 1. THE VALUE ADDED TAX OFFICER, WARD NO. 45 BIKRIKAR BHAWAN NEW DELHI 110002 .....RESPONDENT NO. 1 2. COMMISSIONER OF DELHI VALUE ADDED TAX, DEPARTMENT OF TRADE AND TAXES 3RD FLOOR BIKRIKAR BHAWAN, IP ESTATE NEW DELHI 110002 .....RESPONDENT NO. 2 Through: Mr. Abhinav Sharma and Mr. Shubham, Advs. 10 W.P.(C) 2371/2025 M/S. NAND LEATHER CO. 3016/A38, BEADON PURA KAROL BAGH, DELHI - 110005, F.Y. 2008-09 (THROUGH ITS PROPRIETOR NAND KISHORE KAIM) .....PETITIONER 1. THE VALUE ADDED TAX OFFICER, WARD NO. 45 BIKRIKAR BHAWAN NEW DELHI 110002 .....RESPONDENT NO. 1 2. COMMISSIONER OF DELHI VALUE ADDED TAX, DEPARTMENT OF TRADE AND TAXES 3RD FLOOR BIKRIKAR BHAWAN, IP ESTATE NEW DELHI 110002 .....RESPONDENT NO. 2 Through: Mr. Abhinav Sharma, Adv. CORAM: HON’BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON’BLE MR. JUSTICE AJAY DIGPAUL JUDGMENT (ORAL) NITIN WASUDEO SAMBRE, J. 1. Since the issue invo