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

Judgment text excerpt

$~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 Signature Not Verified Signed By:SHILPI Signing Date:22.01.2026 W.P.(C) 1220/2025 & W.P.(C) 2371/2025 Page 1 of 13 18:33:45 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, 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 involved in both these writ petitions is identical and similar, by consent, the same are clubbed and disposed of by this common order. 2. For the sake of convenience, the factual matrix reflected in W.P.(C) 1220/2025 is considered and it is not disputed by the respective counsels that even on facts and in law, the issue involved in both these matters is identical in nature. 3. Heard. Signature Not Verified Signed