THE COMMISSIONER TRADE AND TAX DELHI THE COMMISSIONER vs M/S SHANTI KIRAN INDIA (P) LTD. CHAIRMAN — C.A. No. 2042 - 2047/2015

Case under Indirect Taxation : Value Added Tax (Vat), State Sales Tax Act Section XIV-A. Status: Disposed.

Disposed

CNR: SCIN010152382013

Filing Date

08-May-2013

Registration No

C.A. No. 2042 - 2047/2015

Diary Number

15238/2013

Order Date

09-Oct-2025

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 07-Jul-2026

Acts & Sections

Indirect Taxation : Value Added Tax (VAT), State Sales Tax Act Section XIV-A

Petitioner(s)

  1. 1.THE COMMISSIONER TRADE AND TAX DELHI THE COMMISSIONER

    Adv. MUKESH KUMAR MARORIA[P-1]

Respondent(s)

  1. 1.M/S SHANTI KIRAN INDIA (P) LTD. CHAIRMAN

    Adv. VARINDER KUMAR SHARMA

Case History

  1. Case disposedDisposed

  2. 09-Oct-2025

    ROP - of Main CaseView PDF

  3. 09-Oct-2025

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Manoj Misra and Hon'ble Mr. Justice Nongmeikapam Kotiswar Singh

  4. 08-Oct-2025

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Manoj Misra and Hon'ble Mr. Justice Joymalya Bagchi

  5. 25-Sep-2025

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Manoj Misra and Hon'ble Mr. Justice Joymalya Bagchi

  6. 18-Sep-2025

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Manoj Misra and Hon'ble Mr. Justice Joymalya Bagchi

  7. 21-Aug-2025

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Manoj Misra and Hon'ble Mr. Justice Ujjal Bhuyan

  8. 08-Mar-2019

    ROP - of Main CaseView PDF

  9. 08-Mar-2019

    Ordinary

    Registrar (J) - II

  10. 10-Dec-2018

    ROP - of Main CaseView PDF

  11. 10-Dec-2018

    Ordinary

    Hon'ble Mr. Justice Deepak Gupta

  12. 23-Apr-2018

    ROP - of Main CaseView PDF

  13. 23-Apr-2018

    Ordinary

    Hon'ble Mr. Justice Mohan M. Shantanagoudar

  14. 23-Mar-2018

    ROP - of Main CaseView PDF

  15. 23-Mar-2018

    Fixed Date by Court

    Registrar (J) - II

  16. 01-Feb-2018

    ROP - of Main CaseView PDF

  17. 01-Feb-2018

    Fixed Date by Court

    Registrar (J) - IV

  18. 28-Nov-2017

    ROP - of Main CaseView PDF

  19. 28-Nov-2017

    First hearing

    Initial hearing scheduled

  20. 17-Feb-2015

    ROP - of Main CaseView PDF

  21. 17-Feb-2015

    ROP - of Main CaseView PDF

  22. 13-Jan-2015

    ROP - of Main CaseView PDF

  23. 29-Oct-2014

    ROP - of Main CaseView PDF

  24. 29-Oct-2014

    Office Report - of Main CaseView PDF

  25. 29-Oct-2014

    ROP - of Main CaseView PDF

  26. 23-Sep-2014

    ROP - of Main CaseView PDF

  27. 23-Sep-2014

    ROP - of Main CaseView PDF

  28. 12-Aug-2014

    Office Report - of Main CaseView PDF

  29. 23-Apr-2014

    ROP - of Main CaseView PDF

  30. 20-Sep-2013

    ROP - of Main CaseView PDF

  31. 08-May-2013

    Case filed

    Registration No. C.A. No. 2042 - 2047/2015

View Full Judgment
casestatus.in Summary

Case Summary: Commissioner of Trade and Tax Delhi v. M/S Shanti Kiran India (P) Ltd. Outcome: The Supreme Court dismissed the Commissioner's appeals and upheld the Delhi High Court's order granting Input Tax Credit (ITC) benefit to the respondent. The Court found no grounds to interfere, as the selling dealers were validly registered at transaction time and invoices were not disputed. Key Finding: Bona fide purchasing dealers who paid taxes to registered sellers are entitled to ITC even if sellers later defaulted on tax deposits, provided transactions/invoices are verified. The Department's remedy lies in recovering from defaulting sellers, not denying ITC to innocent buyers. This case analysis is maintained by casestatus.in based on publicly available court records.

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