$~7, 8 & 46 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 4046/2026 and CM APPL. 19801/2026 JAI HUANUMAN SANITARYWARES .....Petitioner Through: Mr. Khursheed Ahmad, Mr. Mohammad Kamil, Ms. Shahin, Mr. Gunjan Nagpal, Advs. versus COMMISSIONER OF DGST, DELHI, AND OTHERS & ANR. .....Respondents Through: Mr. Sumit K. Batra, Ms. Priyanka Jindal, Advs. for GNCTD. (8) + W.P.(C) 4326/2026 and CM APPL. 21089/2026 JAI HUANUMAN SANITARYWARES .....Petitioner Through: Mr. Khursheed Ahmad, Mr. Mohammad Kamil, Ms. Shahin, Mr. Gunjan Nagpal, Advs. versus COMMISSIONER OF DGST, DELHI, AND OTHERS & ANR. .....Respondents Through: Mr. Sumit K. Batra, Ms. Priyanka Jindal, Advs. for GNCTD. (46) + W.P.(C) 3712/2026 and CM APPL. 18189/2026 JAI HANUMAN SANITARYWARES .....Petitioner Through: Mr. Khursheed Ahmad, Mr. Mohammad Kamil, Ms. Shahin, Mr. Gunjan Nagpal, Advs. versus COMMISSIONER OF DGST, DELHI, & ANR. .....Respondents Through: Mr. Sumit K. Batra, Ms. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 10/07/2026 at 11:43:48 Priyanka Jindal, Advs. for GNCTD. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 08.07.2026

1. Through the present Petitions, the Petitioner assails the correctness of the orders dated 29.04.2024, 30.08.2024 and 31.12.2023 [‘Impugned Orders’]. The present Petitions are being disposed of by this common order. 2. It is not in dispute that, against each of the Impugned Orders, a statutory appeal under Section 107 of the Central Goods and Services Tax Act, 2017 is maintainable. 3. Learned counsel representing the Petitioner does not dispute the aforesaid position. However, he submits that the Petitioner was never served with copies of the Impugned Orders and therefore, could not file the appeals within the prescribed period of limitation. 4. Be that as it may. Once a statutory remedy of appeal is available, the Petitioner is required to avail of the same. However, in view of the peculiar facts and circumstances of the present case, liberty is granted to the Petitioner to file appropriate application(s) before the Appellate Authority seeking condonation of delay and/or extension of the period of limitation, if so advised. In the event such application(s) are filed, the Appellate Authority shall consider and decide the same in accordance with law. 5. The present Petitions stand disposed of. All the pending applications also stand closed. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 10/07/2026 at 11:43:48

6. A photocopy of the order passed today be kept in the connected matters. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 08, 2026 jai/pal This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 10/07/2026 at 11:43:48

$~7, 8 & 46 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 4046/2026 and CM APPL. 19801/2026 JAI HUANUMAN SANITARYWARES .....Petitioner Through: Mr. Khursheed Ahmad, Mr. Mohammad Kamil, Ms. Shahin, Mr. Gunjan Nagpal, Advs. versus COMMISSIONER OF DGST, DELHI, AND OTHERS & ANR. .....Respondents Through: Mr. Sumit K. Batra, Ms. Priyanka Jindal, Advs. for GNCTD. (8) + W.P.(C) 4326/2026 and CM APPL. 21089/2026 JAI HUANUMAN SANITARYWARES .....Petitioner Through: Mr. Khursheed Ahmad, Mr. Mohammad Kamil, Ms. Shahin, Mr. Gunjan Nagpal, Advs. versus COMMISSIONER OF DGST, DELHI, AND OTHERS & ANR. .....Respondents Through: Mr. Sumit K. Batra, Ms. Priyanka Jindal, Advs. for GNCTD. (46) + W.P.(C) 3712/2026 and CM APPL. 18189/2026 JAI HANUMAN SANITARYWARES .....Petitioner Through: Mr. Khursheed Ahmad, Mr. Mohammad Kamil, Ms. Shahin, Mr. Gunjan Nagpal, Advs. versus COMMISSIONER OF DGST, DELHI, & ANR. .....Respondents Through: Mr. Sumit K. Batra, Ms. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 10/07/2026 at 11:43:48 Priyanka Jindal, Advs. for GNCTD. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 08.07.2026

1. Through the present Petitions, the Petitioner assails the correctness of the orders dated 29.04.2024, 30.08.2024 and 31.12.2023 [‘Impugned Orders’]. The present Petitions are being disposed of by this common order. 2. It is not in dispute that, against each of the Impugned Orders, a statutory appeal under Section 107 of the Central Goods and Services Tax Act, 2017 is maintainable. 3. Learned counsel representing the Petitioner does not dispute the aforesaid position. However, he submits that the Petitioner was never served with copies of the Impugned Orders and therefore, could not file the appeals within the prescribed period of limitation. 4. Be that as it may. Once a statutory remedy of appeal is available, the Petitioner is required to avail of the same. However, in view of the peculiar facts and circumstances of the present case, liberty is granted to the Petitioner to file appropriate application(s) before the Appellate Authority seeking condonation of delay and/or extension of the period of limitation, if so advised. In the event such application(s) are filed, the Appellate Authority shall consider and decide the same in accordance with law. 5. The present Petitions stand disposed of. All the pending applications also stand closed. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 10/07/2026 at 11:43:48

6. A photocopy of the order passed today be kept in the connected matters. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 08, 2026 jai/pal This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 10/07/2026 at 11:43:48