$~9 & 10 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 8^th January, 2026 + W.P.(C) 1220/2025 FAIR DEAL LEATHER SUPPLIERS

3039/37 BEADON PURA KAROL BAGH, DELHI - 110005, FY 2008-09 (THROUGH ITS PROPRIETOR KAMAL KISHORE KAIM)

.....PETITIONER Through: Mr. Mukesh Gupta and Mr.

Keshav Rai, Advs.

Versus

1. THE VALUE ADDED TAX OFFICER WARD NO. 45 BIKRIKAR BHAWAN NEW DELHI 110002 .....RESPONDENT NO. 1

2. COMMISSIONER OF DELHI VALUE ADDED TAX, DEPARTMENT OF TRADE AND TAXES

3RD FLOOR BIKRIKAR BHAWAN, IP ESTATE NEW DELHI 110002 .....RESPONDENT NO. 2 Through: Mr. Abhinav Sharma and Mr.

Shubham, Advs.

10 + W.P.(C) 2371/2025 M/S. NAND LEATHER CO.

3016/A38, BEADON PURA KAROL BAGH, DELHI - 110005, F.Y. 2008-09 (THROUGH ITS PROPRIETOR NAND KISHORE KAIM)

.....PETITIONER Through: Mr. Mukesh Gupta and Mr.

Keshav Rai, Advs.

Versus

1. THE VALUE ADDED TAX OFFICER, WARD NO. 45 BIKRIKAR BHAWAN NEW DELHI 110002 .....RESPONDENT NO. 1

2. COMMISSIONER OF DELHI VALUE ADDED TAX, DEPARTMENT OF TRADE AND TAXES

3RD FLOOR BIKRIKAR BHAWAN, IP ESTATE NEW DELHI 110002 .....RESPONDENT NO. 2 Through: Mr. Abhinav Sharma, Adv.

CORAM:

HON’BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON’BLE MR. JUSTICE AJAY DIGPAUL JUDGMENT (ORAL)

NITIN