Reliable Accessories Private Limited vs. Sales Tax Officer Class Ii / Avato Ward 61,Zone 5,Delhi & Ors.
Facts
Multiple writ petitions were filed before the Delhi High Court by various petitioners, including Jitin Batra, Rachit Enterprises, M/s Cresent Stationers, M/s S M Agri Exports Private Limited, Reliable Accessories Private Limited, Shakuntlam Associates, Drum Roll Advertising Private Limited, ASA Corporate Catalyst India Private Limited, Global Enterprises, and MBD Alchemie Private Limited. These petitions challenged actions or orders passed by GST authorities. The respondents included the Sales Tax Officer, Union of India, Commissioner of DGST, and the Goods and Services Tax Council. The core of the dispute, while not explicitly detailed for each petitioner, appears to relate to GST matters.
Held
The Delhi High Court held that all the aforementioned writ petitions could be disposed of in terms of a previous judgment passed in W.P.(C) 892/2025, titled K.S. Impex Ltd. vs. The Commissioner of Delhi Goods and Services Tax and Anr., decided on April 23, 2025. The Court noted the consensus arrived at by the learned counsel representing all parties involved in these writ petitions. Consequently, the Court disposed of the petitions in accordance with the terms of the cited prior judgment. No specific findings on individual issues or amounts in dispute were recorded as the resolution was based on the prior ruling.
Key Issues
The primary issue before the Court was the resolution of the disputes raised in the various writ petitions concerning GST. The Court had to decide whether the petitions should be allowed, dismissed, or otherwise disposed of. The parties, through their learned counsel, reached a consensus. Petitioner's Argument: The petitioners sought relief from the Court concerning the GST-related issues they had brought forth. Revenue/State's Argument: The respondents, representing the GST authorities and the Union of India, were also parties to the consensus reached. No specific legal provisions or precedents were explicitly discussed in the provided text as the basis for the arguments, as the matter was disposed of based on a prior judgment.
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$~2,18,42,43,44,45,47,48,49,52,53 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010188182026 + W.P.(C) 5902/2026, CM APPL. 28952/2026 JITIN BATRA PROPRIETOR OF M/S. DREAMZ CONFERENCE AND EVENT MANAGEMENT GROUP .....Petitioner
Through: Mr. Manish Khurana, Adv.
versus SALES TAX OFFICER CLASS II / AVATO WARD 60 & ORS.
.....Respondents Through: Mr. Abhishek Seth, SPC. Mr. Nipun Jain, Govt. Pleader for UOI.
Ms. Arunima Dwivedi, SSC- Customs with Ms. Himanshi Singh, Ms. Monalisha Pradhan and Mr. Suman Ghosh, Advs. for R-2 and R-3. (18) # CNR No. DLHC010057532026 + W.P.(C) 2195/2026, CM APPL. 10664/2026
RACHIT ENTERPRISES
.....Petitioner Through: Mr. Puneet Rai, Ms. Srishti Sharma, Ms. Nancy Jain and Mr. Aryan Mittal, Advs.
versus
UNION OF INDIA & ORS.
.....Respondents Through: Mr. Manoj Kumar, SPC for R- 1/UOI. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. for GNCTD. (42) # CNR No. DLHC010072732026 + W.P.(C) 2655/2026, CM APPL. 12937/2026, CM APPL. 12939/2026
M/S CRESENT STATIONERS
.....Petitioner Through: Mr. Rajat Mittal, Mr. Subham Kumar, M
The judgment continues below.
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