M/S Cresent Stationers vs. Sales Tax Officer Class Ii Ward 3 Delhi & Ors.
Facts
A batch of writ petitions were filed before the Delhi High Court. The petitioners, including Jitin Batra (Proprietor of M/s. Dreamz Conference and Event Management Group), Rachit Enterprises, M/s Crescent 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, were challenging various orders or actions passed by GST and Sales Tax authorities. The specific tax periods, amounts in dispute, and the exact nature of the orders under challenge are not detailed in this order. However, the common thread was a dispute with the revenue authorities concerning GST matters.
Held
The Court held that all learned counsel representing the parties were in agreement that the aforementioned writ petitions could be disposed of in terms of the judgment passed in W.P.(C) 892/2025, captioned K.S. Impex Ltd. vs. The Commissioner of Delhi Goods and Services Tax and Anr., decided on 23.04.2025. Consequently, the Court disposed of the writ petitions in accordance with the terms of that prior judgment. The reasoning was based on the consensus arrived at by the parties. The operative direction was to dispose of the petitions as per the cited judgment. No issues were expressly left undecided, as the matter was resolved by agreement.
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? The petitioner's side argued that all parties were ad-idem (in agreement) that the writ petitions could be disposed of in terms of the aforementioned judgment. The revenue or state's side also agreed to this course of action. No specific arguments were recorded for either side beyond this consensus, indicating that the primary issue was the procedural disposition of these petitions based on a prior ruling.
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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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