Delhi High Court

M/S. Munshi Ram Ram Prakash vs Commissioner Of Delhi Value Added ... on 19 January, 2017

2-110
*     IN THE HIGH COURT OF DELHI AT NEW DELHI
                              Reserved on: 17.12.2016 (2 to 87)
                                         19.12.2017 (88 to 95)
                                        11.01.2017 (96 to 102)
                                       17.01.2017 (103 to 110)
                                   Pronounced on: 19.01.2017
+     W.P.(C) 10807/2016
      M/S MUNSHI RAM RAM PARKASH            ..... Petitioner
                      versus
      COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.
                                                 ..... Respondents

+     W.P.(C) 10856/2016
      MANGLA ENTERPRISES                    ..... Petitioner
                      versus

      COMMISSIONER, TRADE & TAXES & ANR...... Respondents

+      W.P.(C) 10858/2016
       MANGLA ENTERPRISES                    ..... Petitioner
                       versus

       COMMISSIONER, TRADE & TAXES & ANR...... Respondents

+      W.P.(C) 10859/2016
       MANGLA ENTERPRISES                    ..... Petitioner
                       versus

       COMMISSIONER, TRADE & TAXES & ANR...... Respondents

+      W.P.(C) 10911/2016
       DHANJAL ENGG. WORKS                   ..... Petitioner
                       versus

       COMMISSIONER, TRADE & TAXES & ANR...... Respondents

+      W.P.(C) 10947/2016
       M/S MUNSHI RAM RAM PARKASH          ..... Petitioner
                       versus

COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

..... Respondents + W.P.(C) 11008/2016

M/S GOEL OIL COMPANY ..... Petitioner versus COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

                                                        ..... Respondents
+      W.P.(C) 11009/2016
       M/S ARUN ELECTRONICS                        ..... Petitioner
                       versus

COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

..... Respondents + W.P.(C) 11010/2016 POWER INDUSTRIES PROPRIETO SH. TARUN BANSAL ..... Petitioner versus COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

                                                        ..... Respondents
+      W.P.(C) 11011/2016
       M/S MUNSHI RAM RAM PARKASH                  ..... Petitioner
                       versus

COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

..... Respondents + W.P.(C) 11012/2016 M/S POWER INDUSTRIES PROPRIETOR SH. TARUN BANSAL ..... Petitioner versus COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

                                                        ..... Respondents
+      W.P.(C) 11014/2016
       M/S LUDHIANA AUTO SUPPLY CO.                ..... Petitioner
                       versus

COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

..... Respondents + W.P.(C) 11015/2016, C.M. APPL.43072/2016 HEARISONS CORPORATION ..... Petitioner versus COMMISSIONER, TRADE & TAXES & ANR...... Respondents + W.P.(C) 11017/2016 M/S MUNSHI RAM RAM PARKASH ..... Petitioner versus

COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

..... Respondents + W.P.(C) 11018/2016 M/S YASH SALES THROUGH ITS PROPRIETOR SH. ANKIT BANSAL ..... Petitioner versus COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

..... Respondents + W.P.(C) 11021/2016 M/S POWER INDUSTRIES PROPRIETOR SH. TARUN BANSAL ..... Petitioner versus COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

..... Respondents + W.P.(C) 11030/2016, C.M. APPL.43098/2016 SUPER MOTOR PARTS ..... Petitioner versus COMMISSIONER, TRADE & TAXES & ANR...... Respondents

+ W.P.(C) 11031/2016, C.M. APPL.43099/2016 ASIATIC ELECTRICAL & SWITCHGEAR PVT LTD...... Petitioner versus COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 11032/2016, C.M. APPL.43100/2016 S. S. TRADERS ..... Petitioner versus COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 11050/2016, C.M. APPL.43143/2016 ASIATIC ELECTRICAL & SWITCHGEAR PVT LTD...... Petitioner versus COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 11051/2016, C.M. APPL.43144/2016 CHARANJEET SONS ..... Petitioner versus COMMISSIONER OF VAT & ANR ..... Respondents

+ W.P.(C) 11063/2016 M/S POWER INDUSTRIES PROPRIETOR SH. TARUN BANSAL ..... Petitioner versus COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

                                                     ..... Respondents
+      W.P.(C) 11251/2016
       SNS ENTERPRISES                          ..... Petitioner
                       versus

COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

                                                     ..... Respondents
+      W.P.(C) 11253/2016
       SNS ENTERPRISES                          ..... Petitioner
                       versus

COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

                                                     ..... Respondents
+      W.P.(C) 11254/2016
       SEVEN AUTO TRADERS                       ..... Petitioner
                       versus

COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

..... Respondents + W.P.(C) 11260/2016, C.M. APPL.44061/2016 JAY PACKAGING ..... Petitioner versus COMMISSIONER OF VAT & ANR. ..... Respondents

+ W.P.(C) 11265/2016, C.M. APPL.44068/2016 JAY PACKAGING ..... Petitioner versus COMMISSIONER OF VAT & ANR. ..... Respondents

+ W.P.(C) 9730/2016, C.M. APPL.38894/2016 TIRUPATI METAL UDYOG (SINCE CLOSED)..... Petitioner versus COMMISSIONER OF TRADE & TAXES & ANR...... Respondents + W.P.(C) 9732/2016 M/S RAMA SALES CORPORATION THROUGH ITS KARTA SH. SURINDETR KUMAR GUPTA ..... Petitioner

versus COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

..... Respondents + W.P.(C) 9734/2016, C.M. APPL.38897/2016 CHEMICAL CENTRE ..... Petitioner versus COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 9739/2016, C.M. APPL.38902/2016 S L INDUSTRIES ..... Petitioner versus COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 9740/2016, C.M. APPL.38903/2016 S L INDUSTRIES ..... Petitioner versus COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 9778/2016, C.M. APPL.39026/2016 FASHION & STYLE ..... Petitioner versus COMMISSIONER OF TRADE & TAXES & ANR...... Respondents

+ W.P.(C) 9782/2016, C.M. APPL.39030/2016 S L INDUSTRIES ..... Petitioner versus COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 9783/2016 M/S RAMA SALES CORPORATION THROUGH ITS KARTA SH. SURINDER KUMAR GUPTA ..... Petitioner versus COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

..... Respondents + W.P.(C) 9784/2016 M/S KAPIL ENTERPRISES PROPRIETOR KAPIL GUPTA ..... Petitioner versus

COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

..... Respondents + W.P.(C) 9787/2016 M/S KAPIL ENTERPRISES PROPRIETOR KAPIL GUPTA ..... Petitioner versus COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

..... Respondents + W.P.(C) 9794/2016, C.M. APPL.39047/2016 M/S THE HOT PLATE CENTRE ..... Petitioner versus COMMISSIONER OF TRADE & TAXES & ANR...... Respondents

+ W.P.(C) 9916/2016 M/S RAMA SALES CORPORATION THROUGH ITS KARTA SH. SURINDER KUMAR GUPTA ..... Petitioner versus COMMISSIONER OF DELHI VALUE ADED TAX & ANR.

..... Respondents + W.P.(C) 9920/2016, C.M. APPL.39476/2016 DHRUVCO CARTON INDUSTRIES ..... Petitioner versus COMMISSIONER OF TRADE & TAXES & ANR...... Respondents

+ W.P.(C) 9922/2016 M/S RAMA SALES CORPORATION THROUGH ITS KARTA SH. SURINDER KUMAR GUPTA ..... Petitioner versus COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

..... Respondents + W.P.(C) 9923/2016 M/S KAPIL ENTERPRISES PROPRIETOR KAPIL GUPTA ..... Petitioner versus COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

..... Respondents + W.P.(C) 9924/2016 M/S KAPIL ENTERPRISES PROPPRIETOR SH. KAPIL GUPTA

..... Petitioner versus COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

..... Respondents + W.P.(C) 10001/2016, C.M. APPL.39674/2016 VIVEK ENTERPRISES ..... Petitioner versus COMMISSIONER OF TRADE & TAXES & ANR...... Respondents

+ W.P.(C) 10004/2016, C.M. APPL.39682/2016 UNITED SURGICAL INDUSTRIES ..... Petitioner versus COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 10005/2016, C.M. APPL.39683/2016 ALLIED ELECTRICALS ..... Petitioner versus COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 10007/2016, C.M. APPL.39685/2016 NAKODA PRINT & ARTS ..... Petitioner versus COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 10009/2016, C.M. APPL.39688/2016 RMCO AUTO ACCESSORIES ..... Petitioner versus COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 10077/2016 M/S N.G. ENGINEERING COMPANY ..... Petitioner versus COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

                                               ..... Respondents
+      W.P.(C) 10078/2016
       M/S RAJ KAMAL FAIR LUBE CO.        ..... Petitioner
                       versus

COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

..... Respondents

+ W.P.(C) 10080/2016, C.M. APPL.39952/2016 SUNSARA PAPERS ..... Petitioner versus COMMISSIONER OF TRADE & TAXES & ANR...... Respondents

+ W.P.(C) 10087/2016, C.M.APPL.39961/2016 HIMANKPACKAGING CORPORATION ..... Petitioner versus COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 10090/2016, C.M. APPL.39964/2016 YASHITA PRINT-O -PACK PVT. LTD. ..... Petitioner versus COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 10091/2016 RAM PERSHAD BISHAN SARUP ..... Petitioner versus COMMISSIONER OF VALUE ADDED TAX & ANR.

..... Respondents + W.P.(C) 10120/2016, C.M. APPL.40110/2016 S .A. B. SAI ENTERPRISES ..... Petitioner versus COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 10123/2016, C.M. APPL.40112/2016 SISKA SHOES AND ASSESSORIES ..... Petitioner versus COMMISSIONER OF TRADE & TAXES & ANR...... Respondents

+ W.P.(C) 10139/2016, C.M. APPL.40163/2016 JAI AMBEY FUMITURES ..... Petitioner versus COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 10140/2016, C.M. APPL.40165/2016 JAI MAA FURNITURE ..... Petitioner

versus COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 10142/2016 M/S N.G. ENGINEERING COMPANY ..... Petitioner versus COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

..... Respondents + W.P.(C) 10154/2016, C.M. APPL.40191/2016 VANSH ELECTROMECHANICAL DEVICES (P) LTD.

..... Petitioner versus COMMISSIONER OF TRADE & TAXES & ANR...... Respondents

+ W.P.(C) 10251/2016, C.M. APPL.40460/2016 FELDER BROADBAND SYSTEMS ..... Petitioner versus COMMISSIONER OF TRADE & TAXES & ANR...... Respondents

+ W.P.(C) 10256/2016, C.M. APPL.40464/2016 HARE KRISHNA TRADING COMPANY ..... Petitioner versus COMMISSIONER OF TRADE & TAXES & ANR...... Respondents

+ W.P.(C) 10258/2016, C.M. APPL.40466/2016 SAHNI HARDWARE ..... Petitioner versus COMMISSIONER OF TRADE & TAXES & ANR...... Respondents

+ W.P.(C) 10260/2016, C.M. APPL.40467/2016 S.A.B. SAI ENTERPRISES ..... Petitioner versus COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 10264/2016 CHANCHAL LITES ..... Petitioner versus COMMISSIONER OF TRADE & TAXES ..... Respondent

+ W.P.(C) 10267/2016, C.M. APPL.40473/2016 KUNDALIA POLYMERS PRIVATE LIMITED ..... Petitioner versus COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 10268/2016, C.M. APPL.40474/2016 SHIVA HARDWARE STORE ..... Petitioner versus COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 10269/2016, C.M. APPL.40475/2016 MEHNGA RAM GIAN CHAND ..... Petitioner versus COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 10270/2016, C.M. APPL.40477/2016 CLASSIC POLYMERS ..... Petitioner versus COMMISSIONER OF TRADE & TAXES & ANR...... Respondents

+ W.P.(C) 10271/2016, C.M. APPL.40478/2016 DINESH SANITARY STORE ..... Petitioner versus COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 10299/2016 SHIV SHAKTIMETALS PVT. LTD. ..... Petitioner versus COMMISSIONER OF TRADE & TAXES ..... Respondent

+ W.P.(C) 10308/2016 RAINBOW INDUSTRIES INDIA ..... Petitioner versus COMMISSIONER OF TRADE & TAXES ..... Respondent

+ W.P.(C) 10309/2016 BHAVYA TRADING CORP ..... Petitioner

versus COMMISSIONER OF TRADE & TAXES ..... Respondent

+ W.P.(C) 10315/2016, C.M. APPL.40576/2016 ROYAL PRINTERS ..... Petitioner versus COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 10320/2016, C.M. APPL.40593/2016 K.C.ART GLASS ..... Petitioner versus COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 10326/2016 BASANT LAL ART ..... Petitioner versus COMMISSIONER OF VAT & ANR. ..... Respondents

+ W.P.(C) 10335/2016 BASANT LAL INTERNATIONAL ..... Petitioner versus COMMISSIONER OF VAT & ANR. ..... Respondents

+ W.P.(C) 10336/2016, C.M. APPL.40633/2016 ASIAN BEARING CO. ..... Petitioner versus COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 10337/2016 BASANT LAL ART ..... Petitioner versus COMMISSIONER OF VAT & ANR. ..... Respondents

+ W.P.(C) 10363/2016 BASANT LAL ART ..... Petitioner versus COMMISSIONER OF VAT & ANR. ..... Respondents

+ W.P.(C) 10415/2016 VAISHANAVI METALS ..... Petitioner versus COMMISSIONER, TRADE & TAXES, & ANR. ..... Respondents

+ W.P.(C) 10416/2016 BASANT LAL INTERNATIONAL ..... Petitioner versus COMMISSIONER OF VAT & ANR. ..... Respondents

+ W.P.(C) 10509/2016 COSMIC XPERTS ..... Petitioner versus COMMISSIONER OF VALUE ADDED TAX ..... Respondent

+ W.P.(C) 10511/2016, C.M. APPL.41218/2016 SAB ENTERPRISES ..... Petitioner versus COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents

+ W.P.(C) 10574/2016, C.M. APPL.41472/2016 KUNJ BIHARI ENTERPRISES ..... Petitioner versus COMMISSIONER OF TRADE & TAXES & ANR...... Respondents

+ W.P.(C) 10632/2016 NIRWAN INDUSTRIES ..... Petitioner versus COMMISSIONER OF TRADE & TAXES & ANR...... Respondents

+ W.P.(C) 11567/2016 M/S SKT ENTERPRISES ..... Petitioner versus COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

                                               ..... Respondents
+      W.P.(C) 11568/2016
       M/S RRK TRADING .CORPORATION               ..... Petitioner
                       versus

COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

                                            ..... Respondents
+      W.P.(C) 11570/2016
       BAJAJ INTERNATIONAL                ..... Petitioner
                       versus

COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

                                               ..... Respondents
+      W.P.(C) 11621/2016
       MAYANK PLASTIC                             ..... Petitioner
                       versus
       COMMISSIONER OF TRADE & TAXES              ..... Respondent

+      W.P.(C) 11662/2016
       SUNRISE OVERSEAS                           ..... Petitioner
                       versus
       COMMISSIONER OF VALUE ADDED TAX            ..... Respondent

+      W.P.(C) 11418/2016
       SWASTIK POLYMERS                   ..... Petitioner
                       versus

COMMISSIONER OF TRADE & TAXES & ANR...... Respondent

+ W.P.(C) 11419/2016 SKT ENTERPRISES ..... Petitioner versus COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

                                               ..... Respondents
+      W.P.(C) 11434/2016
       RRK TRADING CORPORATION            ..... Petitioner
                       versus

COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

..... Respondents + W.P.(C) 11683/2016, C.M. APPL.46052/2016 S.S. PACKAGING INDUSTRIES ..... Petitioner versus

COMMISSIONER, TRADE AND TAXES & ANR...... Respondents

+ W.P.(C) 11698/2016 M/S. INDIAN OVERSEAS COMMERCIAL CO. ..... Petitioner versus COMMISSIONEROF DELHI VALUE ADDED TAX AND ANR.

...... Respondents

+ W.P.(C) 11699/2016, C.M. APPL.46082/2016 NITIN INTERNATIONAL INC. ..... Petitioner versus COMMISSIONER, TRADE AND TAXES & ANR...... Respondents

+ W.P.(C) 11701/2016, C.M. APPL.46084/2016 SINKWELL DRILLCO PVT. LTD ..... Petitioner versus COMMISSIONER, TRADE AND TAXES & ANR...... Respondents

+ W.P.(C) 9928/2016, C.M. APPL.39477/2016 GANDHI STORE INDIA ..... Petitioner versus COMMISSIONER, TRADE AND TAXES & ANR...... Respondents

+ W.P.(C) 10079/2016, C.M. APPL.39951/2016 KUNDAN STEELS ..... Petitioner versus COMMISSIONER, TRADE AND TAXES & ANR...... Respondents

+ W.P.(C) 10125/2016 M/S. RAJ KAMAL FAIR LUBE CO. ..... Petitioner versus COMMISSIONER OF DELHI VALUE ADDED TAX AND ANR.

...... Respondents

+ W.P.(C) 11840/2016, C.M. APPL.46782/2016 KUREX ELECTRONICS ..... Petitioner versus

COMMISSIONER, TRADE & TAXES & ANR...... Respondents

+ W.P.(C) 11841/2016, C.M. APPL.46668/2016 KHANNA ELECTRICAL INDUSTRIES ..... Petitioner versus COMMISSIONER, TRADE & TAXES & ANR...... Respondents

+ W.P.(C) 11854/2016, C.M. APPL.46809/2016 KRISHMA CABLES ..... Petitioner versus COMMISSIONER, TRADE & TAXES & ANR...... Respondents

+ W.P.(C) 11855/2016, C.M. APPL.46810/2016 AIRO AUTO INDUSTRIES ..... Petitioner versus COMMISSIONER, TRADE & TAXES & ANR...... Respondents

+ W.P.(C) 11857/2016, C.M. APPL.46814/2016 KWALITY METAL STEEL INDIA OVT LTD ..... Petitioner versus COMMISSIONER OF TRADE & TAXES & ANR...... Respondents

+ W.P.(C) 11862/2016 M/S ELEGANT ENTERPRISES PROPRIETOR SH. KUNAL SETH ..... Petitioner versus COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

..... Respondents

+ W.P.(C) 11837/2016, C.M. APPL.46666/2016 SUPREME TRADING CO. ..... Petitioner versus COMMISSIONER OF TRADE & TAXES & ANR...... Respondents

+ W.P.(C) 11839/2016, C.M. APPL.46667/2016 KE PLUGS & WIRES ..... Petitioner versus COMMISSIONER, TRADE & TAXES & ANR...... Respondents

Through: Sh. Ruchir Bhatia, Advocate, for petitioner, in Item Nos.1, 3, 4, 5, 19, 21, 31, 32, 33, 35, 46, 48, 49, 53, 54, 56, 65, 68, 69, 71, 75, 76, 85, 98, 99,103, 104, 105, 110 Sh. Virag Tiwari, Sh. K.J. Bhat and Sh. Nitin Gulati, Advocates, for petitioners, in Item Nos.6, 13, 96.

Sh. Gajanand Kirodiwal and Sh. Saarthak Bansal, Advocates, for petitioner, in Item No.14 Sh. Nitin Gulati, Advocate, for petitioner, in Item Nos.18, 20, 47, 58, 59, 67, 79 Sh. Vasdev Lalwani, Sh. S.C. Jain and Sh. Rohit Gautam, Advocates, for petitioner, in Item No.22,27, 28, 77, 78, 80, 81, 83 Sh. Raj. K. Batra, Sh. Rajesh Jain and Sh. Kapil Chaudhary, Advocates, for petitioner, in Item No.29, 34, 39, 41, 45, 52, 57, 61, 62, 64, 70 Sh. Vineet Bhatia, Sh. Chanderkant and Sh. Saket Grover, Advocates, for petitioner, in Item No.55, 66, 72, 73, 74 & 92.

Sh. S.K. Khurana, Advocate, for petitioner, in Item No.63 Sh. Biswajeet, Advocate, for petitioner, in Item No.82.

Sh. Vardaan Dhawan, Advocate, for petitioner, in Item No.84 Sh. S.K. Khurana, Advocate, for petitioner, in Item Nos.86, 87.

Sh. Gautam Narayan, ASC with Sh. R.K. Iyer, Advocates, for respondents, in Item Nos.1-2, 6, 9, 16, 19, 20, 21, 22, 24, 25, 26, 32, 33, 34, 35, 39, 44, 45, 46, 49, 53, 54, 56, 58, 59, 65, 66, 67, 68, 71 Sh. Satyakam, ASC, GNCTD, for respondents, in Item Nos.1, 2, 3, 4, 5, 6, 7, 8, 9, 10, , 11, 12, 13, 14, 15, 16, 17, 18, 20, 21, 22-38, 40-43, 47-48, 50- 52, 57, 60-64, 69-70, 72-73, 75-76, 79, 84-85, 87, 96, 98, 99, 101 & 102.

Sh. Anuj Aggarwal, ASC with Ms. Deboshree Mukherjee, Advocates, for respondents, in Item No.3-5, 13-14, 31, 55, 74, 77-78, 80-83, 86, 91 &

Sh. A.K. Babbar, Sh. Surinder Kumar, Sh. Atul Babbar, Ms. Ruchi Babbar, Ms. Amita Babbar, Sh. Bharat Tripathi, Sh. Sushil Gaba, Sh. Bharat Tripathi and Sh. Promod Kumar Jain, Advocates, for petitioner, in Item Nos.2, 7-9, 10, 11, 12, 13, 15, 16, 17, 23, 24-26, 30, 36-38, 40, 42-44, 50-51, 60, 97.

Sh. Peeyosh Kalra, ASC with Sh. Shiva Sharma,

& 95, 97, 100.

Sh. Peeyosh Kalra, ASC with Ms. Sona Babbar,

Sh. Gautam Narayan, ASC with Sh. R.A. Iyer, Advocate, for respondents, in Item Nos.90 and 92. Sh. Sumit Kumar Batra, Advocate, for petitioner,

Sh. Bharat Kumar Tripathi, Advocate, for petitioner, in Item No.102 Sh. Siddhartha Shankar Ray, Advocate, for respondent, in Item No.103. Sh. Nitin Gulati, Advocate, for petitioner, in Item No.106.

Sh. Shadan Farasat and Sh. Ahmed Said, Advocates, for respondent, in Item No.106. Sh. S.K. Khurana, Advocate, for petitioner, in Item No.107 Sh. Siddharth Dutta, Advocate, for respondent, in Item Nos. 107 and 108.

Sh. A.K. Babbar, Sh. Surendra Kumar, Sh. Atul Babbar, Sh. Bharat Tripathi and Ms. Amita Babbar, Advocates, for petitioner, in Item No.108. Sh. Varun Nishchal, Advocate, for respondent, in Item No.109.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE NAJMI WAZIRI MR. JUSTICE S. RAVINDRA BHAT % The writ petitions are allowed. For detailed decision, the judgment dated 19.01.2017 in W.P.(C) 10701/2016 may be referred to.

S. RAVINDRA BHAT (JUDGE)

NAJMI WAZIRI (JUDGE) JANUARY 19, 2017