Drum Roll Advertising Private Limited Vani Sood vs. Commissioner Of Dgst & 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 issue across these petitions revolved around GST matters, with the parties agreeing to dispose of the petitions based on a previous judgment.
Held
The Court held that all the aforementioned writ petitions could 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. This decision was reached due to the consensus arrived at by the learned counsel representing all the parties involved. The Court did not delve into the specific facts or legal arguments of each individual writ petition but relied on the prior judgment as agreed upon by all parties. The operative direction was to dispose of the writ petitions in accordance with the terms of the cited judgment. No issues were expressly left undecided, as the parties reached a complete consensus on the disposal mechanism.
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 present writ petitions could be disposed of in terms of the aforementioned judgment. Revenue/State's Contention: The respondents, through their learned counsel, also agreed that the present writ petitions could be disposed of in terms of the aforementioned judgment. No specific arguments were made by either side beyond this consensus.
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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
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