M/S S M Agri Exports Private Limited vs. Sales Tax Officer/ Avato Ward-52, Zone-3, Delhi
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. The respondents in these petitions included Sales Tax Officers, the Union of India, the Commissioner of DGST, and other GST authorities. The core of these petitions concerned disputes related to GST. All parties, through their learned counsel, agreed that these writ petitions could be disposed of in terms of a previous judgment delivered by the same High Court.
Held
The Court held that all the listed writ petitions could be disposed of in terms of the judgment previously passed in W.P.(C) 892/2025, titled K.S. Impex Ltd. vs. The Commissioner of Delhi Goods and Services Tax and Anr., which was decided on April 23, 2025. This decision was reached due to a consensus arrived at by the learned counsel representing all the parties involved in the present writ petitions. The Court noted this agreement and proceeded to dispose of the matters accordingly. No specific findings on the merits of individual cases were recorded, as the disposal was based on the parties' mutual consent to follow a prior ruling. The operative direction was to dispose of the writ petitions in terms of the cited judgment.
Key Issues
1. Whether the present writ petitions can be disposed of in terms of the judgment passed in W.P.(C) 892/2025, K.S. Impex Ltd. vs. The Commissioner of Delhi Goods and Services Tax and Anr., decided on 23.04.2025? Petitioner's contention: The petitioners, through their learned counsel, agreed that the matters could be disposed of in terms of the aforementioned judgment, indicating their consent to this course of action. Revenue/State's contention: The respondents, represented by various government counsels, also agreed to the disposal of the writ petitions in terms of the cited judgment, signifying a consensus between the parties.
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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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