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DELHI HIGH COURT
YASHWANT VARMA
Spectrum Power Generation Limited – Appellant
Versus
Gail (India) Limited – Respondent


Table of Content
1. petition for arbitration under the arbitration act. (Para 1 , 2 , 3 , 4)
2. non-arbitrability of taxation disputes. (Para 5 , 6 , 10)
3. judicial review scope under arbitration act. (Para 12 , 13 , 15)
4. dispute on tax liabilities is arbitrable. (Para 14 , 16 , 17)
5. appointment of a sole arbitrator. (Para 18 , 19)

ORDER

Yashwant Varma, J.

1. The petitioner seeks to invoke the jurisdiction of the Court conferred by Section 11(6) of the Arbitration and Conciliation Act, 1996 [the Act] for appointment of a Sole Arbitrator in light of the disputes which have arisen between the parties and in terms of the provisions made in the Gas Sale Agreement [GSA] which came to be executed between the parties on 18 December 2015.

2. The petitioner asserts that from the time of commencement of the contract for supply of natural gas, the respondent raised invoices billing it under the heads of (i) gas price, (ii) marketing margin, (iii) transmission charges, (iv) Goods and Service Tax [GST] costs @ 18% on the aforesaid and (v) Value Added Tax [VAT] on the sum total of gas price. The aforesaid invoices were acknowledged and payments made by the petitioner accordingly.

3. It is h

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