W.P.(C)/17218/2024 of M/S JAIN CEMENT UDYOG THROUGH PROPRIETOR SH. SANJAY JAIN Vs CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH ITS CHAIRMAN & ANR. on 7 October 2026

$~21,25,26,27,36,38,39,41,66,68

*

IN THE HIGH COURT OF DELHI AT NEW DELHI

CNR No. DLHC010455112024

+

W.P.(C) 10477/2024, CM APPL. 43085/2024, CM APPL.

63055/2024

MOTHER DAIRY FRUIT AND VEGETABLE PRIVATE

LIMITED

.....Petitioner

Through:

Mr.

Kamal

Sawhney,

Mr.

Deepak Thackur, Mr. Rishabh

Mishra and Mr. Tanmay Singh,

Advs.

versus

SALES TAX OFFICER, CLASS-II, WARD-207, ZONE-11 &

ORS.

.....Respondents

Through:

Mr. Sumit K. Batra and Ms.

Priyanka

Jindal,

Advs.

for

GNCTD.

Mr. Vedansh Anand, SPC with

Mr. Kush Garg, GP.

CNR No. DLHC010730832024

+

W.P.(C) 14933/2024, CM APPL. 62617/2024

AMAIRA

ENTERPRISES

THROUGH

PROPRIETOR

KARAN PATNEY

.....Petitioner

Through:

Mr. Prabhat Kumar and Mr.

Utkarsh Kumar, Advs.

versus

UNION OF INDIA & ORS.

.....Respondents

Through:

Mr. Vedansh Anand, SPC with

Mr. Shivam Kumar, GP for

UOI.

CNR No. DLHC010915782024

+

W.P.(C) 17034/2024, CM APPL. 72158/2024

M/S DINODIA FASHIONS THROUGH ITS PROP. SH.

AMIT KUMAR GUPTA

.....Petitioner

Through:

Mrs. Anjali Jha Manish, Ms.

Priyadarshi Manish, Mr. Saurav

Kumar and Mr. Sachin Shukla,

Advs.

versus

UNION OF INDIA AND ORS.

.....Respondents

Through:

Mr. Kushagra Kumar, SPC with

Mr. Anmol Ghai, Adv. for UOI.

CNR No. DLHC010027652025

+

W.P.(C) 1001/2025

AMAIRA

ENTERPRISES

THROUGH

PROPRIETOR

KARAN PATNEY

.....Petitioner

Through:

Mr. Prabhat Kumar and Mr.

Utkarsh Kumar, Advs.

versus

UNION OF INDIA & ORS.

.....Respondents

Through:

Mr. Vedansh Anand, SPC with

Mr. Shivam Kumar, GP for

UOI.

CNR No. DLHC010926722024

+

W.P.(C) 17218/2024, CM APPL. 73158/2024, CM APPL.

66989/2026, CM APPL. 66990/2026, CM APPL. 66991/2026

M/S JAIN CEMENT UDYOG THROUGH PROPRIETOR SH.

SANJAY JAIN

.....Petitioner

Through:

Mr. R. P. Singh, Mr. Nirmal

Dixit & Ms. Tannu, Advs.

versus

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

THROUGH ITS CHAIRMAN & ANR.

.....Respondents

Through:

Mr. Aakarsh Srivastava, Senior

Standing Counsel with Mr.

Dhananjay Parth, Advs. for R-

1.

Mr. Anurag Ojha, SSC with

Mr. Dipak Raj, Mr. Aditya

Chaudhary,

Mr.

Ashish

Chaudhary, Advs.

Mr. Sumit K. Batra and Ms.

Priyanka

Jindal,

Advs.

for

GNCTD.

CNR No. DLHC010241792025

+

W.P.(C) 5395/2025, CM APPL. 24648/2025

A B ENTERPRISES THROUGH ITS KARTA RAJESH

MANGLA HUF

.....Petitioner

Through:

Ms. Tabbasum Firdause, Mr.

M. A. Ansari, Mr. Sameed

Salim, Mr. Imran Ahmad and

Mr. Arvind Duggal, Advs.

versus

GOVT OF NCT OF DELHI & ORS.

.....Respondents

Through:

Mr. Sumit K. Batra and Ms.

Priyanka

Jindal,

Advs.

for

GNCTD.

CNR No. DLHC010242192025

+

W.P.(C) 5435/2025, CM APPL. 24757/2025

BALAJEE IMPEX THROUGH ITS PROPRIETOR RAJESH

KUMAR MANGLA

.....Petitioner

Through:

Ms. Tabbasum Firdause, Mr.

M. A. Ansari, Mr. Sameed

Salim, Mr. Imran Ahmad and

Mr. Arvind Duggal, Advs.

versus

GOVT. OF NCT OF DELHI & ORS.

.....Respondents

Through:

Mr. Anurag Ojha, SSC with

Mr. Dipak Raj, Mr. Aditya

Chaudhary,

Mr.

Ashish

Chaudhary, Advs.

Mr. Chetanya Puri, SPC with

Ms. Vidhi Gupta and Mr.

Rishab Jain, Advs.

CNR No. DLHC010072342026

+

W.P.(C) 2639/2026, CM APPL. 12834/2026

MS CRESENT STATIONERS

.....Petitioner

Through:

Mr. Rajat Mittal, Mr. Subham

Kumar,

Mr.

Himanshu

Chakravarty, Mr. Priyanshu,

Advs.

versus

SALES TAX OFFICER CLASS II WARD 3 DELHI & ORS.

.....Respondents

Through:

Mr. Sumit K. Batra and Ms.

Priyanka

Jindal,

Advs.

for

GNCTD.

CNR No. DLHC010484252026

+

W.P.(C) 14854/2026, CM APPL. 69587/2026, CM APPL.

69588/2026

MBD ALCHEMIE PRIVATE LIMITED

.....Petitioner

Through:

Mr. Puneet Rai, Ms. Srishti

Sharma, Ms. Nancy Jain and

Mr. Aryan Mittal, Advs.

versus

UNION OF INDIA & ORS.

.....Respondents

Through:

Mr. Sumit K. Batra and Ms.

Priyanka Jindal, Advs.

CNR No. DLHC010484582026

+

W.P.(C) 14877/2026, CM APPL. 69676/2026, CM APPL.

69677/2026

MBD ALCHEMIE PRIVATE LIMITED

.....Petitioner

Through:

Mr. Puneet Rai, Ms. Srishti

Sharma, Ms. Nancy Jain and

Mr. Aryan Mittal, Advs.

versus

UNION OF INDIA & ORS.

.....Respondents

Through:

Mr. Sumit K. Batra and Ms.

Priyanka Jindal, Advs.

CORAM:

HON'BLE MR. JUSTICE ANIL KSHETARPAL

HON'BLE MR. JUSTICE BHARAT PARASHAR