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. The respondents included Sales Tax Officers, Union of India, Commissioner of DGST, and the Goods and Services Tax Council. The core of these petitions involved disputes related to GST. The parties, through their learned counsel, agreed that these writ petitions could be disposed of in terms of a previous judgment.

Held

The Court held that all the aforementioned writ petitions could be disposed of in terms of the judgment previously passed in W.P.(C) 892/2025, captioned K.S. Impex Ltd. vs. The Commissioner of Delhi Goods and Services Tax and Anr., which was decided on 23.04.2025. This decision was based on the consensus arrived at by the learned counsel representing all the parties involved in these writ petitions. The Court did not delve into the specific facts or legal arguments of each individual petition but rather applied the principle established in the prior judgment to all the listed cases due to the parties' agreement. The operative direction was to dispose of the petitions in accordance with the terms of the K.S. Impex Ltd. judgment. No issues were expressly left undecided; the court relied on the parties' agreement to follow the precedent.

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 Argument: The petitioners, through their learned counsel, are ad-idem with the respondents that the present writ petitions can be disposed of in terms of the aforesaid judgment. This indicates a consensus on resolving the matters based on the precedent. Revenue/State's Argument: The respondents, through their learned counsel, are also ad-idem with the petitioners, signifying their agreement to dispose of the petitions based on the cited judgment. No specific counter-arguments or alternative contentions were recorded for the revenue/state.