Mbd Alchemie Private Limited vs. Union Of INDIA & 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 involved issues related to GST compliance and taxation. The parties, through their learned counsel, reached a consensus on how these petitions should be disposed of.

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, 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. Consequently, the Court disposed of the writ petitions in accordance with the terms of the cited judgment. No specific issues were decided independently in these petitions; rather, they were resolved by applying the precedent established in the K.S. Impex Ltd. case. The operative direction was to dispose of the petitions as per the earlier 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 writ petitions could be disposed of in terms of the aforementioned judgment. This indicates an acceptance of the principles or outcome of the cited case as applicable to their own matters. Revenue/State's Contention: The respondents, also through their learned counsel, concurred with the petitioners' submission. This implies that the revenue authorities also found the judgment in K.S. Impex Ltd. to be a suitable basis for resolving the disputes in the present batch of writ petitions.