JUDGMENT

S. Muralidhar, J. These writ petitions raise a challenge to the constitutional validity of Section 9(2)(g) of the Delhi Value Added Tax, 2004 (`DVAT Act') as being violative of Articles 14 and 19(1)(g) of the Constitution of India.

2. Illustratively, the facts relating to two of the writ petitioners, i.e. Suvasini Charitable Trust (`SCT'.) in W.P. (C) No. 4086/2013 and Arun Jain (HUF) in W.P. (C) Nos. 4573, 4574, 4704, 4709, 4710, 4713, 4714 and 4788/2016, are discussed.

Facts concerning Suvasini Charitable Trust

3. SCT is a charitable trust organization registered under the DVAT Act. It is engaged in the activity of providing food items in the Akshardham Temple complex. It states that it has paid Value Added Tax (`VAT') on its purchases. It avails Input Tax Credit (`ITC') on the VAT paid on its sales. SCT states that it has made purchases from selling dealers registered under the DVAT Act on the strength of tax invoices which prove the collection of tax by the vendor from the purchasing dealer and is a valid document for availing ITC.

4. SCT states that on 1st June 2012, a fire broke out in the premises of the one of selling dealers - M/s. Vidya Polymers. The report