$~90 to 93, 95, 98 to 101, 103, 105 to 107, 109 to 112, 114, 115, 122 to 136, 143, 144, 149, 153, 154, 160, 163, 165, 169 to 175, 177, 179, 180, 181, 182, 193 and 195 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010123492026 + W.P.(C) 4118/2026 GORKI CONTRACTORS AND ENGINEERS .....Petitioner Through: Mr. Rajesh Mahna, Mr. Ramanand Roy and Mr. Mayank Kouts, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (91) # CNR No. DLHC010346532026 + W.P.(C) 10777/2026 M/S ROHIT FOOTWEAR .....Petitioner Through: Appearance not given. versus THE COMMISSIONER OF DGST, DELHI, & ANR. .....Respondent Through: Ms. Priyanka Jindal, Ms. Urvi Mohan and Mr. Sumit Kumar, Advs. (92) # CNR No. DLHC010359312026 + W.P.(C) 11167/2026, CM APPL. 51723/2026, CM APPL. 51724/2026 and CM APPL. 51725/2026 K S HOTELS PRIVATE LIMITED .....Petitioner Through: Mr. Rajat Mittal, Mr. Priyanshu and Mr. Subham Kumar, Advs. 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 14/08/2026 at 13:19:21 versus SALES TAX OFFICER CLASS II WARD 1 ZONE 1 DELHI & ORS. .....Respondents Through: Mr. Vishal Chadha, SSC along with Mr. Chandan Kumar, Adv. (93) # CNR No. DLHC010361552026 + W.P.(C) 11244/2026, CM APPL. 51993/2026 and CM APPL. 51994/2026

HANS RAJ KAUSHIK PROP KAUSHIK INDUSTRIES .....Petitioner Through: Mr. A. K. Babbar and Mr. B. K. Tripathi, Advs. versus COMMISSIONER DELHI GOODS AND SERVICE TAX & ANR. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (95) # CNR No. DLHC010367202026 + W.P.(C) 11386/2026 and CM APPL. 52761/2026 SHIV SAREES PVT LTD .....Petitioner Through: Mr. Ruchir Bhatia, Adv. versus COMMISSIONER, STATE GOODS AND SERVICES TAX DELHI & ANR. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (98) # CNR No. DLHC010367922026 + W.P.(C) 11415/2026 and CM APPL. 52890/2026 JAGJEET SINGH .....Petitioner 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 14/08/2026 at 13:19:21 Through: Mr. Ruchir Bhatia, Adv. versus COMMISSIONER STATE GOODS AND SERVICES TAX DELHI & ANR. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (99) # CNR No. DLHC010367932026 + W.P.(C) 11416/2026, CM APPL. 52894/2026 and CM APPL. 52895/2026 RALLI ENTERPRISES THROUGH ITS PROPRIETOR SH. SANJAY RALLI .....Petitioner Through: Mr. Gaurav Gupta, Adv. versus UNION OF INDIA AND ORS .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. Mr. Vaibhav Mishra, SPC along with Mr. Aditya Jha, Advs. (100)

# CNR No. DLHC010367962026 + W.P.(C) 11417/2026 and CM APPL. 52902/2026 VIKASH JAIN .....Petitioner Through: Mr. Ruchir Bhatia, Adv. versus COMMISSIONER, STATE GOODS AND SERVICES TAX DELHI & ANR. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (101) 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 14/08/2026 at 13:19:21 # CNR No. DLHC010367972026 + W.P.(C) 11418/2026 and CM APPL. 52904/2026 VIKASH JAIN .....Petitioner Through: Mr. Ruchir Bhatia, Adv. versus COMMISSIONER, STATE GOODS AND SERVICES TAX DELHI & ANR. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (103) # CNR No. DLHC010368082026 + W.P.(C) 11427/2026, CM APPL. 52925/2026 and CM APPL. 52926/2026 UNITED BIOTECH PVT. LTD .....Petitioner Through: Mr. Karan Sachdev, Mr. Sumit Khadria, Mr. Somesh Jain and Mr. Sankalp Agrawal, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Arjun Malik, SSC along with Mr. Manish Sharma, GP. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. Mr. J. P. Sharma, SC along with Mr. Manish Raghav and Mr. Prakash Srivastava, Advs. (105) # CNR No. DLHC010570262025 + W.P.(C) 12222/2025 and CM APPL. 49807/2025 MS. PARISHA SHARMA PROPRIETOR, M/S P S MERCHANDISE .....Petitioner Through: Mr. Nitin Gandhi and Ms. Reena Gandhi, Advs.

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 14/08/2026 at 13:19:21 versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Vaishali Gupta, PC along with Ms. Rashi Aggarwal, Adv. Mr. Vedansh Anand, SPC along with Mr. Shivam Kumar, Adv. (106) # CNR No. DLHC010137002026 + W.P.(C) 4445/2026 NOVELTY LEATHER STORE .....Petitioner Through: Appearance not given. versus THE COMMISSIONER OF DGST, DELHI, & ANR. .....Respondents Through: Mr. Himanshu Pathak, SPC along with Mr. Mohit Gupta, Adv. (107) # CNR No. DLHC010148732026 + W.P.(C) 4770/2026, CM APPL. 23317/2026, CM APPL. 23318/2026 and CM APPL. 23319/2026 GAURAV GUPTA .....Petitioner Through: Mr. Pulkit Verma and Mr. Saket Jain, Advs. versus SALES TAX OFFICER CLASS II AVATO, WARD 14 & ORS. .....Respondents Through: Mr. Rajesh Kumar, SPC along with Mr. Yash Narain and Mr. Siddharth Shekhar, Advs. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. Mr. Tushar Singh and Mr. 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 14/08/2026 at 13:19:21 Pratyaksh Bhadoria, Advs. (109) # CNR No. DLHC010183602026 + W.P.(C) 5878/2026, CM APPL. 28857/2026 and CM APPL. 28858/2026

TUFFY CREATION THROUGH ITS PARTNER MR. SANDEEP CHHABRA .....Petitioner Through: Mr. Rakesh Kumar and Mr. Parveen Kumar Gambhir, Advs. versus COMMISSIONER DELHI GOODS AND SERVICES TAX & ORS. .....Respondents Through: Mr. Himanshu Pathak, SPC along with Mr. Mohit Gupta, Advs. Mr. Manish Sharma, GP. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (110) # CNR No. DLHC010222212026 + W.P.(C) 6790/2026 APEKSHA INTERNATIONAL .....Petitioner Through: Mr. Anuj Chauhan and Mr. Harsh Kumar, Advs. versus COMMISSIONER OF DELHI GOODS AND SERVICES TAXES & ANR. .....Respondent Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (111) # CNR No. DLHC010238112026 + W.P.(C) 7362/2026 KLEAN VALUE THROUGH ITS PROPRIETOR MR. ALOK GUPTA .....Petitioner 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 14/08/2026 at 13:19:21 Through: Mr. Rakesh Kumar and Mr. Parveen Kumar Gambhir, Advs. versus COMMISSIONER DELHI GOODS AND SERVICES TAX & ORS. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (112) # CNR No. DLHC010251192026 + W.P.(C) 7887/2026 SAMSK INTERNATIONAL THROUGH ITS PROPRIETOR MR. SURENDER PAL .....Petitioner Through: Mr. Rakesh Kumar and Mr. Parveen Kumar Gambhir, Advs. versus COMMISSIONER DELHI GOODS AND SERVICES TAX & ORS. .....Respondents

Through: Ms. Radhika Bishwajit Dubey, CGSC along with Ms. Gurleen Kaur Waraich, Mr. Kritarth Upadhyay, Mr. Vivek Sharma, Mr. Amulya Dev Mishra, Mr. Saksham Sharma and Mr. Ayush Dogra, Advs. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (114) # CNR No. DLHC010313522024 + W.P.(C) 7509/2024 and CM APPL. 31308/2024 M/S P K INDUSTRIES .....Petitioner Through: Mr. Ketan Jain, Adv. versus 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 14/08/2026 at 13:19:21 UNION OF INDIA & ORS. .....Respondents Through: Mr. Raghvendra Upadhyay, PC along with Ms. Purnima Jain, Mr. Madhur and Mr. Yash Singh, Advs. Mr. Devvrat Yadav, SPC along with Mr. Kartik Sharma, GP and Mr. Manhan Chawla, Adv. Mr. Vedansh Anand, SPC along with Mr. Shivam Kumar, Adv. (115) # CNR No. DLHC010335532024 + W.P.(C) 7982/2024 and CM APPL. 32928/2024 M/S A.G. ENTERPRISES .....Petitioner Through: Mr. Bimal Jain, Mr. Anurag Jain, Ms. Ishika Agarwal and Ms. Somya Sinha, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Vedansh Anand, SPC along with Mr. Shivam Kumar, Adv. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (122) # CNR No. DLHC010108132026 + W.P.(C) 3638/2026 and CM APPL. 17756/2026 M/S D A ENTERPRISES .....Petitioner Through: Mr. Pulkit Verma and Mr. Saket Jain, Advs. versus SALES TAX OFFICER CLASS II/AVATO, WARD 16 &

ORS. .....Respondents Through: Ms. Vaishali Gupta, PC along with Ms. Rashi Aggarwal, 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 14/08/2026 at 13:19:21 Advs. (123) # CNR No. DLHC010138802026 + W.P.(C) 4497/2026, CM APPL. 21876/2026 and CM APPL. 51420/2026 NAVEEN KUMAR GUPTA .....Petitioner Through: Mr. Ruchir Bhatia, Adv. versus COMMISSIONER STATE GOODS AND SERVICES TAX DELHI & ANR. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (124) # CNR No. DLHC010152992026 + W.P.(C) 4946/2026, CM APPL. 24299/2026 and CM APPL. 24300/2026 HOLY FAITH INTERNATIONAL (P) LTD. .....Petitioner Through: Mr. Puneet Rai, Ms. Srishti Sharma and Mr. Aryan Mittal, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Udit Dedhiya, SPC along with Mr. Preyansh Gupta, Mr. Arihant Shrivardhan, Advs. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (125) # CNR No. DLHC010165692026 + W.P.(C) 5251/2026, CM APPL. 25731/2026 and CM APPL. 25732/2026 HOLY FAITH INTERNATIONAL (P) LTD. .....Petitioner Through: Mr. Puneet Rai, Ms. Srishti 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 14/08/2026 at 13:19:21 Sharma and Mr. Aryan Mittal, Advs.

versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Udit Dedhiya, SPC along with Mr. Preyansh Gupta, Mr. Arihant Shrivardhan, Advs. (126) # CNR No. DLHC010166292026 + W.P.(C) 5332/2026, CM APPL. 26123/2026 and CM APPL. 26124/2026 HOLY FAITH INTERNATIONAL (P) LTD. .....Petitioner Through: Mr. Puneet Rai, Ms. Srishti Sharma and Mr. Aryan Mittal, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (127) # CNR No. DLHC010166432026 + W.P.(C) 5351/2026, CM APPL. 26225/2026 and CM APPL. 26226/2026 HOLY FAITH INTERNATIONAL (P) LTD. .....Petitioner Through: Mr. Puneet Rai, Ms. Srishti Sharma and Mr. Aryan Mittal, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. 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 14/08/2026 at 13:19:21 (128) # CNR No. DLHC010174762026 + W.P.(C) 5526/2026, CM APPL. 27080/2026 and CM APPL. 27081/2026 JAG MOHAN AGGARWAL PROP. OF M/S MANBHAVAN INDUSTRIES .....Petitioner Through: Mr. Puneet Rai, Ms. Srishti Sharma and Mr. Aryan Mittal, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Vikas K. Sharma, SCGC. Ms. Priyanka Jindal, Ms. Urvi Mohan and Mr. Sumit Kumar, Advs. (129)

# CNR No. DLHC010183902026 + W.P.(C) 5882/2026, CM APPL. 28884/2026 and CM APPL. 28885/2026 JAG MOHAN AGGARWAL PROP. OF M/S MANBHAVAN INDUSTRIES .....Petitioner Through: Mr. Puneet Rai, Ms. Srishti Sharma and Mr. Aryan Mittal, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Vikas K. Sharma, SCGC. Ms. Priyanka Jindal, Ms. Urvi Mohan and Mr. Sumit Kumar, Advs. (130) # CNR No. DLHC010196512026 + W.P.(C) 6126/2026, CM APPL. 30149/2026 and CM APPL. 30150/2026 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 14/08/2026 at 13:19:21 RAGHAV UDYOG THROUGH ITS PARTNER MR. DEVENDER KUMAR .....Petitioner Through: Mr. Rakesh Kumar and Mr. Parveen Kumar Gambhir, Advs. versus COMMISSIONER DELHI GOODS AND SERVICES TAX & ORS. .....Respondents Through: Mr. Izhar Ahmad, SPC. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (131) # CNR No. DLHC010231392026 + W.P.(C) 7126/2026, CM APPL. 34899/2026 and CM APPL. 34900/2026 ADAM SMITH COMMODITIES PVT. LTD. THROUGH ITS DIRECTOR ASHISH MADAN .....Petitioner Through: Mr. Ramashish and Mr. Rishabh Jain, Advs. versus UNION OF INDIA REVENUE SECRETARY, MINISTRY OF FINANCE & ANR. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (132) # CNR No. DLHC010233542026 + W.P.(C) 7144/2026 and CM APPL. 35002/2026

ADAM SMITH COMMODITIES PVT. LTD. THROUGH ITS DIRECTOR ASHISH MADAN .....Petitioner Through: Mr. Ramashish and Mr. Rishabh Jain, Advs. versus UNION OF INDIA & ANR. .....Respondents 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 14/08/2026 at 13:19:21 Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (133) # CNR No. DLHC010233572026 + W.P.(C) 7172/2026, CM APPL. 35097/2026 and CM APPL. 35098/2026 AGGARWAL TRADING CO. .....Petitioner Through: Mr. Puneet Rai, Ms. Srishti Sharma and Mr. Aryan Mittal, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Archana Gaur, CGSC along with Ms. Ridhima Gaur and Mr. Deepu Kumar, Advs. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (134) # CNR No. DLHC010233582026 + W.P.(C) 7174/2026, CM APPL. 35101/2026 and CM APPL. 35102/2026 D.S. POLYMERS .....Petitioner Through: Mr. Puneet Rai, Ms. Srishti Sharma and Mr. Aryan Mittal, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Ankit Raj, SPC along with Mr. Saurabh Mishra, Adv. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (135) # CNR No. DLHC010505632023 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 14/08/2026 at 13:19:21 + W.P.(C) 15840/2023 and CM APPL. 48924/2025 R BHARGAVA AND ASSOCIATES .....Petitioner Through: Ms. Sangeeta Gulati, Adv. versus GOVERNMENT OF NCT OF DELHI & ORS. .....Respondents Through: Ms. Priyanka Jindal, Ms. Urvi Mohan and Mr. Sumit Kumar, Advs. (136) # CNR No. DLHC010281132024 + W.P.(C) 6854/2024 and CM APPL. 28588/2024 SURENDER KUMAR GUPTA PROPRIETOR S K COLOURS AND CHEMICALS .....Petitioner Through: Mr. A. K. Babbar and Mr. B. K. Tripathi, Advs. versus GOVT OF NCT OF DELHITHROUGH CHIEF SECRETARY & ORS. .....Respondents Through: Mr. Arnav Kumar, Ms. Akanksha Singh and Ms. Preeti Pant, Advs. Ms. Vaishali Gupta, PC along with Ms. Rashi Aggarwal, Adv. Mr. Akash Panwar, JSC along with Mr.Abhimanyu Kapoor, Adv. (143) # CNR No. DLHC010733922024 + W.P.(C) 15011/2024 and CM APPL. 62972/2024 WORLD ART PRESS THROUGH ITS PROPRIETOR MS RASHI BANSAL 2018 19 .....Petitioner Through: Appearance not given. versus 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 14/08/2026 at 13:19:21 COMMISSIONER DELHI GOODS AND SERVICE TAX AND OTHERS .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs.

Mr. Manish Rohilla, SPC along with Mr. Pradeep Kumar Yadav, Mr. Abhishek Singh, Mr. Aman Singh, Mr. Praduman Rohilla and Mr. Naman Goyal, Advs. (144) # CNR No. DLHC010752702024 + W.P.(C) 15240/2024, CM APPL. 64011/2024 and CM APPL. 44389/2026 BANSON ENTERPRISES .....Petitioner Through: Mr. Ashish Batra, Adv. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs. Ms. Monica Benjamin, SSC along with Ms. Laiba Arif and Ms. Prerika Narang, Advs. Mr Bhagvan Swarup Shukla, CGSC along with Ms. Jyoti Yadav and Mr. Mukesh kumar Pandey, Advs. Mr. Vedansh Anand, SPC along with Mr. Shivam Kumar, Adv. Mr. Sarvan kumar, SPC along with Ms. Saumya Srivastav, Adv. Mr. Tushar Sannu and Mr. Devvrat Tiwari, Advs. 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 14/08/2026 at 13:19:21 (149) # CNR No. DLHC010882442024 + W.P.(C) 16698/2024 and CM APPL. 70620/2024 MANPAR EXIM INC .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Mr. Rupesh Gupta, Advs. versus COMMISSIONER OF GST AND ORS. .....Respondents Through: Ms. Vaishali Gupta, PC along with Ms. Rashi Aggarwal, Adv. (153)

# CNR No. DLHC010894892024 + W.P.(C) 16870/2024 and CM APPL. 71450/2024 ZETA INTERNATIONAL .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Mr. Rupesh Gupta, Advs. versus COMMISSIONER OF GST AND ORS. .....Respondents Through: Mr. Kameshwar Nath Mishra, SPC along with Mr.Subham Prasad and Mr.Rahul Pal, Advs. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (154) # CNR No. DLHC010895132024 + W.P.(C) 16894/2024 and CM APPL. 71589/2024 GAIA OVERSEAS .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Mr. 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 14/08/2026 at 13:19:21 Rupesh Gupta, Advs. versus COMMISSIONER OF GST AND ORS. .....Respondents Through: Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs. Mr. Hussain Taqvi, SPC along with Ms. Kumail Fatima, Mr. Waseem, Ms. Soumya Saxena, Mr. Hamza and Ms. Sanya Prasad, Advs. (160) # CNR No. DLHC010975802024 + W.P.(C) 17753/2024 and CM APPL. 75512/2024 M/S FOREVER EXIM INDIA PRIVATE LIMITED THROUGH ITS DIRECTOR SH. SANJAY JAIN .....Petitioner Through: Appearance not given. versus CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

THROUGH ITS CHAIRMAN & ANR. .....Respondents Through: Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs. (163) # CNR No. DLHC010009042025 + W.P.(C) 445/2025 and CM APPL. 2134/2025 M/S ASN TRADING CO. THROUGH ITS PROPRIETOR SH. ARIF .....Petitioner Through: Appearance not given. versus 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 14/08/2026 at 13:19:21 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS AND ANR .....Respondents Through: Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs. Ms. Vaishali Gupta, PC along with Ms. Rashi Aggarwal, Adv. (165) # CNR No. DLHC010200082025 + W.P.(C) 4540/2025 and CM APPL. 21018/2025 H.K. LABELS INDIA .....Petitioner Through: Mr. Akshay Allagh, Adv. versus GOODS AND SERVICE TAX OFFICER, DELHI DEPARTMENT OF TRADE AND TAXES, GOVERNMENT OF NCT OF DELHI & ANR. .....Respondents Through: Ms. Priyanka Jindal, Ms. Urvi Mohan and Mr. Sumit Kumar, Advs. (169) # CNR No. DLHC010571502025 + W.P.(C) 12313/2025 and CM APPL. 50232/2025 GAIA OVERSEAS .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Mr. Rupesh Gupta, Advs. versus SALES TAX OFFICER CLASS II / AVATO WARD 53

ZONE 3 DELHI AND ORS. .....Respondents Through: Mr. Sumit K. Batra and 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 14/08/2026 at 13:19:21 Priyanka Jindal, Advs. (170) # CNR No. DLHC010591852025 + W.P.(C) 12504/2025 and CM APPL. 51022/2025 ABN INTERNATIONAL .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Mr. Rupesh Gupta, Advs. versus SALES TAX OFFICER CLASS II / AVATO WARD 56 ZONE 4 DELHI AND ORS. .....Respondents Through: Ms. Priyanka Jindal, Ms. Urvi Mohan and Mr. Sumit Kumar, Advs. Mr. Brijesh Yadav, SPC along with Ms. Nikita, Mr. Sandeep Yadav, Mr. Sawan Saini, Mr. Anirudh Nagar, Mr Atul Yadav, Adv Rahul Yadav and Mr. Kunal Chaudhary, Advs. (171) # CNR No. DLHC010591862025 + W.P.(C) 12505/2025 and CM APPL. 51028/2025 SANSKRITI EXIM PRIVATE LIMITED .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Mr. Rupesh Gupta, Advs. versus SALES TAX OFFICER CLASS II / AVATO WARD 52 ZONE 3 DELHI AND ORS. .....Respondents Through: Mr. Manoj Kumar Tyagi, SPC. Ms. Priyanka Jindal, Ms. Urvi 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 14/08/2026 at 13:19:21 Mohan and Mr. Sumit Kumar, Advs. (172) # CNR No. DLHC010591932025 + W.P.(C) 12572/2025 and CM APPL. 51231/2025 MANPAR ICON TECHNOLOGIES .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Mr. Rupesh Gupta, Advs. versus SALES TAX OFFICER CLASS II / AVATO WARD 53 ZONE 3 DELHI AND ORS. .....Respondents Through: Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs. Ms. Priyanka Jindal, Ms. Urvi Mohan and Mr. Sumit Kumar, Advs. (173) # CNR No. DLHC010590042025 + W.P.(C) 12594/2025 and CM APPL. 51365/2025 MANPAR EXIM INC .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Mr. Rupesh Gupta, Advs. versus SALES TAX OFFICER CLASS II / AVATO WARD 53 ZONE 3 DELHI AND ORS. .....Respondents Through: Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and 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 14/08/2026 at 13:19:21 Mr. Aditya Chaudhary, Advs. Ms. Priyanka Jindal, Ms. Urvi Mohan and Mr. Sumit Kumar, Advs. (174)

# CNR No. DLHC010591392025 + W.P.(C) 12596/2025 and CM APPL. 51369/2025 AADHAAR INDIA .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Mr. Rupesh Gupta, Advs. versus SALES TAX OFFICER CLASS II / AVATO WARD 53 ZONE 3 DELHI AND ORS. .....Respondents Through: Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs. Ms. Priyanka Jindal, Ms. Urvi Mohan and Mr. Sumit Kumar, Advs. Ms. Sangita Malhotra, SPC. (175) # CNR No. DLHC010065172026 + W.P.(C) 2454/2026 and CM APPL. 11926/2026 AURO VENTURES .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Mr. Rupesh Gupta, Advs. versus SALES TAX OFFICER CLASS II / AVATO WARD 70 ZONE 4 DELHI AND ORS .....Respondents 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 14/08/2026 at 13:19:21 Through: Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs. Ms. Snehlata. S. Surana, CGSC along with Mr. Pradyumn Singh, Advs. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (177) # CNR No. DLHC010103512026 + W.P.(C) 3564/2026, CM APPL. 17256/2026 and CM APPL. 17257/2026 SHRI RAM TRADERS .....Petitioner Through: Mr. Puneet Rai, Ms. Srishti Sharma and Mr. Aryan Mittal, Advs.

versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (179) # CNR No. DLHC010215492026 + W.P.(C) 6643/2026, CM APPL. 32684/2026, CM APPL. 32685/2026 and CM APPL. 32686/2026 PARUL CREATIONS .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Mr. Rupesh Gupta, Advs. versus SALES TAX OFFICER CLASS II / AVATO WARD 61 ZONE 5 DELHI AND ORS .....Respondents Through: Ms. Akanksha Gupta, SPC 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 14/08/2026 at 13:19:21 along with Mr. Kush Mudgal, Adv. and Mr. Vinay Kaushik, GP. Ms. Snehlata S. Surana, CGSC. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (180) # CNR No. DLHC010215502026 + W.P.(C) 6644/2026, CM APPL. 32687/2026, CM APPL. 32688/2026 and CM APPL. 32689/2026 PARUL CREATIONS .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Mr. Rupesh Gupta, Advs. versus SALES TAX OFFICER CLASS II / AVATO WARD 61 ZONE 5 DELHI AND ORS. .....Respondents Through: Ms. Akanksha Gupta, SPC along with Mr. Kush Mudgal, Adv. and Mr. Vinay Kaushik, GP. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (181)

# CNR No. DLHC010304992026 + W.P.(C) 9527/2026 and CM APPL. 44301/2026 M/S T AND T INTERNATIONAL .....Petitioner Through: versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Shighra Kumar, SPC along with Mr. Rahul Bhaskar, GP. Mr. Sumit K. Batra and 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 14/08/2026 at 13:19:21 Priyanka Jindal, Advs. (182) # CNR No. DLHC010303062026 + W.P.(C) 9528/2026 and CM APPL. 44302/2026 M/S T AND T INTERNATIONAL .....Petitioner Through: Appearance not given. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Shighra Kumar, SPC along with Mr. Rahul Bhaskar, GP. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (193) # CNR No. DLHC010368702026 + W.P.(C) 11467/2026, CM APPL. 53093/2026 and CM APPL. 53094/2026 M/S IMPRESSIONS SERVICES PRIVATE LIMITED .....Petitioner Through: Mr. Karan Sachdev, Mr. Sumit Khadaria, Mr. Somesh Jain and Mr. Sankalp Agrawal, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Vertika Sharma, Ms. Khushboo and Mr. Ashutosh Singh, Advs. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (195) # CNR No. DLHC010368762026 + W.P.(C) 11473/2026, CM APPL. 53099/2026 and CM APPL. 53100/2026 DA ENTERPRISES .....Petitioner 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 14/08/2026 at 13:19:21 Through: Mr. Pulkit Verma and Mr. Saket Jain, Advs. versus SALES TAX OFFICER II AVATO, WARD 16 DELHI GST & ORS. .....Respondents Through: Mr. Kshitij Chhabra, SPC along with Mr. Abhijeet Vikram Singh, Adv. Ms. Vaishali Gupta, PC along with Ms. Rashi Aggarwal, Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA O R D E R % 11.08.2026 1. This is a batch of forty-eight (48) Writ Petitions. 2. The Petitioners challenge two (02) Notifications, namely, Notification No. 09/2023 dated 31.03.2023 issued by the Central Government and dated 22.06.2023 issued by the Government of NCT of Delhi, and Notification No. 56/2023 dated 28.12.2023 issued by the Central Government and dated 11.07.2024 issued by the Government of NCT of Delhi. 3. Learned counsel representing the parties admit that the validity/correctness of the aforesaid Notifications is pending consideration before the Supreme Court and that the parties shall remain bound by the ultimate judgment to be rendered by the Supreme Court. 4. A Division Bench of the High Court of Punjab and Haryana in 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 14/08/2026 at 13:19:21 Luxmi Traders v. Union Territory of Chandigarh & Ors.1 and connected matters, while examining the practice of uploading Notices and Orders on the web portal for the purpose of effecting service upon the Petitioner/assessee, has held the said practice to be insufficient. In paragraph No.60 of the above-mentioned judgment, the Court has issued the following directions: “60. On the basis of discussions and deliberations aforesaid, we come to the following conclusions:- (i) Service of SCN upon the petitioner/assessee concerned cannot be deemed sufficient merely on account of its uploading on the Common Portal, unless its receipt is acknowledged or a reply is filed. (ii) Where SCN is served only by way of uploading it on the Common Portal and in the absence of reply filed by the petitioner/assessee concerned, ex parte order is passed in original, the proceedings would stand restored to the stage of issuance of SCN and the petitioner would be at liberty to file reply to the SCN within a period of four weeks from today whereafter, the Department shall proceed further after affording required opportunity of hearing.

(iii) In cases where the order-in-original is passed after contest, and is served only by uploading it on the Common Portal, the period of limitation for filing of appeal would not be triggered, and the assessee aggrieved will have the right to file an appeal within a period of four weeks from today. (iv) Where appeals filed against the order-in-original, which was served only by uploading it on the Common Portal are dismissed on the ground of limitation, the order of the Appellate Court shall be set aside and the appeal would stand restored to its original number, and would be heard and decided on merits. (v) In cases where SCNs were served only on portal and ex parte adjudication order was passed for want of reply of assessee and appeal against the said order was dismissed on the ground of delay, both adjudication order and order-inappeal shall be set aside and proceedings will be restored at the stage of issuance of SCN and petitioner/assessee shall be at liberty to file reply to SCN within four weeks from today, whereafter, the department shall proceed further after affording due opportunity of hearing.” 1 (2026) 44 Centax 371 (P&H) 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 14/08/2026 at 13:19:21

5. Learned counsel representing the Respondents made a sincere attempt to distinguish the aforesaid judgment, however, he was unable to do so. 6. In view of the aforesaid position and with the consent of learned counsel representing the parties, the present batch of Writ Petitions, along with the pending applications, is disposed of, with liberty to the Petitioners to avail such remedy as may be available to them in terms of paragraph No.60 of the judgment in Luxmi Traders (Supra). 7. A photocopy of the order passed today be kept in the connected matters. ANIL KSHETARPAL, J. MANMEET PRITAM SINGH ARORA, J. AUGUST 11, 2026 s.godara/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 14/08/2026 at 13:19:21

$~90 to 93, 95, 98 to 101, 103, 105 to 107, 109 to 112, 114, 115, 122 to 136, 143, 144, 149, 153, 154, 160, 163, 165, 169 to 175, 177, 179, 180, 181, 182, 193 and 195 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010123492026 + W.P.(C) 4118/2026 GORKI CONTRACTORS AND ENGINEERS .....Petitioner Through: Mr. Rajesh Mahna, Mr. Ramanand Roy and Mr. Mayank Kouts, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (91) # CNR No. DLHC010346532026 + W.P.(C) 10777/2026 M/S ROHIT FOOTWEAR .....Petitioner Through: Appearance not given. versus THE COMMISSIONER OF DGST, DELHI, & ANR. .....Respondent Through: Ms. Priyanka Jindal, Ms. Urvi Mohan and Mr. Sumit Kumar, Advs. (92) # CNR No. DLHC010359312026 + W.P.(C) 11167/2026, CM APPL. 51723/2026, CM APPL. 51724/2026 and CM APPL. 51725/2026 K S HOTELS PRIVATE LIMITED .....Petitioner Through: Mr. Rajat Mittal, Mr. Priyanshu and Mr. Subham Kumar, Advs. 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 14/08/2026 at 13:19:21 versus SALES TAX OFFICER CLASS II WARD 1 ZONE 1 DELHI & ORS. .....Respondents Through: Mr. Vishal Chadha, SSC along with Mr. Chandan Kumar, Adv. (93) # CNR No. DLHC010361552026 + W.P.(C) 11244/2026, CM APPL. 51993/2026 and CM APPL. 51994/2026

HANS RAJ KAUSHIK PROP KAUSHIK INDUSTRIES .....Petitioner Through: Mr. A. K. Babbar and Mr. B. K. Tripathi, Advs. versus COMMISSIONER DELHI GOODS AND SERVICE TAX & ANR. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (95) # CNR No. DLHC010367202026 + W.P.(C) 11386/2026 and CM APPL. 52761/2026 SHIV SAREES PVT LTD .....Petitioner Through: Mr. Ruchir Bhatia, Adv. versus COMMISSIONER, STATE GOODS AND SERVICES TAX DELHI & ANR. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (98) # CNR No. DLHC010367922026 + W.P.(C) 11415/2026 and CM APPL. 52890/2026 JAGJEET SINGH .....Petitioner 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 14/08/2026 at 13:19:21 Through: Mr. Ruchir Bhatia, Adv. versus COMMISSIONER STATE GOODS AND SERVICES TAX DELHI & ANR. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (99) # CNR No. DLHC010367932026 + W.P.(C) 11416/2026, CM APPL. 52894/2026 and CM APPL. 52895/2026 RALLI ENTERPRISES THROUGH ITS PROPRIETOR SH. SANJAY RALLI .....Petitioner Through: Mr. Gaurav Gupta, Adv. versus UNION OF INDIA AND ORS .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. Mr. Vaibhav Mishra, SPC along with Mr. Aditya Jha, Advs. (100)

# CNR No. DLHC010367962026 + W.P.(C) 11417/2026 and CM APPL. 52902/2026 VIKASH JAIN .....Petitioner Through: Mr. Ruchir Bhatia, Adv. versus COMMISSIONER, STATE GOODS AND SERVICES TAX DELHI & ANR. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (101) 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 14/08/2026 at 13:19:21 # CNR No. DLHC010367972026 + W.P.(C) 11418/2026 and CM APPL. 52904/2026 VIKASH JAIN .....Petitioner Through: Mr. Ruchir Bhatia, Adv. versus COMMISSIONER, STATE GOODS AND SERVICES TAX DELHI & ANR. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (103) # CNR No. DLHC010368082026 + W.P.(C) 11427/2026, CM APPL. 52925/2026 and CM APPL. 52926/2026 UNITED BIOTECH PVT. LTD .....Petitioner Through: Mr. Karan Sachdev, Mr. Sumit Khadria, Mr. Somesh Jain and Mr. Sankalp Agrawal, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Arjun Malik, SSC along with Mr. Manish Sharma, GP. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. Mr. J. P. Sharma, SC along with Mr. Manish Raghav and Mr. Prakash Srivastava, Advs. (105) # CNR No. DLHC010570262025 + W.P.(C) 12222/2025 and CM APPL. 49807/2025 MS. PARISHA SHARMA PROPRIETOR, M/S P S MERCHANDISE .....Petitioner Through: Mr. Nitin Gandhi and Ms. Reena Gandhi, Advs.

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 14/08/2026 at 13:19:21 versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Vaishali Gupta, PC along with Ms. Rashi Aggarwal, Adv. Mr. Vedansh Anand, SPC along with Mr. Shivam Kumar, Adv. (106) # CNR No. DLHC010137002026 + W.P.(C) 4445/2026 NOVELTY LEATHER STORE .....Petitioner Through: Appearance not given. versus THE COMMISSIONER OF DGST, DELHI, & ANR. .....Respondents Through: Mr. Himanshu Pathak, SPC along with Mr. Mohit Gupta, Adv. (107) # CNR No. DLHC010148732026 + W.P.(C) 4770/2026, CM APPL. 23317/2026, CM APPL. 23318/2026 and CM APPL. 23319/2026 GAURAV GUPTA .....Petitioner Through: Mr. Pulkit Verma and Mr. Saket Jain, Advs. versus SALES TAX OFFICER CLASS II AVATO, WARD 14 & ORS. .....Respondents Through: Mr. Rajesh Kumar, SPC along with Mr. Yash Narain and Mr. Siddharth Shekhar, Advs. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. Mr. Tushar Singh and Mr. 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 14/08/2026 at 13:19:21 Pratyaksh Bhadoria, Advs. (109) # CNR No. DLHC010183602026 + W.P.(C) 5878/2026, CM APPL. 28857/2026 and CM APPL. 28858/2026

TUFFY CREATION THROUGH ITS PARTNER MR. SANDEEP CHHABRA .....Petitioner Through: Mr. Rakesh Kumar and Mr. Parveen Kumar Gambhir, Advs. versus COMMISSIONER DELHI GOODS AND SERVICES TAX & ORS. .....Respondents Through: Mr. Himanshu Pathak, SPC along with Mr. Mohit Gupta, Advs. Mr. Manish Sharma, GP. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (110) # CNR No. DLHC010222212026 + W.P.(C) 6790/2026 APEKSHA INTERNATIONAL .....Petitioner Through: Mr. Anuj Chauhan and Mr. Harsh Kumar, Advs. versus COMMISSIONER OF DELHI GOODS AND SERVICES TAXES & ANR. .....Respondent Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (111) # CNR No. DLHC010238112026 + W.P.(C) 7362/2026 KLEAN VALUE THROUGH ITS PROPRIETOR MR. ALOK GUPTA .....Petitioner 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 14/08/2026 at 13:19:21 Through: Mr. Rakesh Kumar and Mr. Parveen Kumar Gambhir, Advs. versus COMMISSIONER DELHI GOODS AND SERVICES TAX & ORS. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (112) # CNR No. DLHC010251192026 + W.P.(C) 7887/2026 SAMSK INTERNATIONAL THROUGH ITS PROPRIETOR MR. SURENDER PAL .....Petitioner Through: Mr. Rakesh Kumar and Mr. Parveen Kumar Gambhir, Advs. versus COMMISSIONER DELHI GOODS AND SERVICES TAX & ORS. .....Respondents

Through: Ms. Radhika Bishwajit Dubey, CGSC along with Ms. Gurleen Kaur Waraich, Mr. Kritarth Upadhyay, Mr. Vivek Sharma, Mr. Amulya Dev Mishra, Mr. Saksham Sharma and Mr. Ayush Dogra, Advs. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (114) # CNR No. DLHC010313522024 + W.P.(C) 7509/2024 and CM APPL. 31308/2024 M/S P K INDUSTRIES .....Petitioner Through: Mr. Ketan Jain, Adv. versus 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 14/08/2026 at 13:19:21 UNION OF INDIA & ORS. .....Respondents Through: Mr. Raghvendra Upadhyay, PC along with Ms. Purnima Jain, Mr. Madhur and Mr. Yash Singh, Advs. Mr. Devvrat Yadav, SPC along with Mr. Kartik Sharma, GP and Mr. Manhan Chawla, Adv. Mr. Vedansh Anand, SPC along with Mr. Shivam Kumar, Adv. (115) # CNR No. DLHC010335532024 + W.P.(C) 7982/2024 and CM APPL. 32928/2024 M/S A.G. ENTERPRISES .....Petitioner Through: Mr. Bimal Jain, Mr. Anurag Jain, Ms. Ishika Agarwal and Ms. Somya Sinha, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Vedansh Anand, SPC along with Mr. Shivam Kumar, Adv. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (122) # CNR No. DLHC010108132026 + W.P.(C) 3638/2026 and CM APPL. 17756/2026 M/S D A ENTERPRISES .....Petitioner Through: Mr. Pulkit Verma and Mr. Saket Jain, Advs. versus SALES TAX OFFICER CLASS II/AVATO, WARD 16 &

ORS. .....Respondents Through: Ms. Vaishali Gupta, PC along with Ms. Rashi Aggarwal, 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 14/08/2026 at 13:19:21 Advs. (123) # CNR No. DLHC010138802026 + W.P.(C) 4497/2026, CM APPL. 21876/2026 and CM APPL. 51420/2026 NAVEEN KUMAR GUPTA .....Petitioner Through: Mr. Ruchir Bhatia, Adv. versus COMMISSIONER STATE GOODS AND SERVICES TAX DELHI & ANR. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (124) # CNR No. DLHC010152992026 + W.P.(C) 4946/2026, CM APPL. 24299/2026 and CM APPL. 24300/2026 HOLY FAITH INTERNATIONAL (P) LTD. .....Petitioner Through: Mr. Puneet Rai, Ms. Srishti Sharma and Mr. Aryan Mittal, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Udit Dedhiya, SPC along with Mr. Preyansh Gupta, Mr. Arihant Shrivardhan, Advs. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (125) # CNR No. DLHC010165692026 + W.P.(C) 5251/2026, CM APPL. 25731/2026 and CM APPL. 25732/2026 HOLY FAITH INTERNATIONAL (P) LTD. .....Petitioner Through: Mr. Puneet Rai, Ms. Srishti 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 14/08/2026 at 13:19:21 Sharma and Mr. Aryan Mittal, Advs.

versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Udit Dedhiya, SPC along with Mr. Preyansh Gupta, Mr. Arihant Shrivardhan, Advs. (126) # CNR No. DLHC010166292026 + W.P.(C) 5332/2026, CM APPL. 26123/2026 and CM APPL. 26124/2026 HOLY FAITH INTERNATIONAL (P) LTD. .....Petitioner Through: Mr. Puneet Rai, Ms. Srishti Sharma and Mr. Aryan Mittal, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (127) # CNR No. DLHC010166432026 + W.P.(C) 5351/2026, CM APPL. 26225/2026 and CM APPL. 26226/2026 HOLY FAITH INTERNATIONAL (P) LTD. .....Petitioner Through: Mr. Puneet Rai, Ms. Srishti Sharma and Mr. Aryan Mittal, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. 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 14/08/2026 at 13:19:21 (128) # CNR No. DLHC010174762026 + W.P.(C) 5526/2026, CM APPL. 27080/2026 and CM APPL. 27081/2026 JAG MOHAN AGGARWAL PROP. OF M/S MANBHAVAN INDUSTRIES .....Petitioner Through: Mr. Puneet Rai, Ms. Srishti Sharma and Mr. Aryan Mittal, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Vikas K. Sharma, SCGC. Ms. Priyanka Jindal, Ms. Urvi Mohan and Mr. Sumit Kumar, Advs. (129)

# CNR No. DLHC010183902026 + W.P.(C) 5882/2026, CM APPL. 28884/2026 and CM APPL. 28885/2026 JAG MOHAN AGGARWAL PROP. OF M/S MANBHAVAN INDUSTRIES .....Petitioner Through: Mr. Puneet Rai, Ms. Srishti Sharma and Mr. Aryan Mittal, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Vikas K. Sharma, SCGC. Ms. Priyanka Jindal, Ms. Urvi Mohan and Mr. Sumit Kumar, Advs. (130) # CNR No. DLHC010196512026 + W.P.(C) 6126/2026, CM APPL. 30149/2026 and CM APPL. 30150/2026 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 14/08/2026 at 13:19:21 RAGHAV UDYOG THROUGH ITS PARTNER MR. DEVENDER KUMAR .....Petitioner Through: Mr. Rakesh Kumar and Mr. Parveen Kumar Gambhir, Advs. versus COMMISSIONER DELHI GOODS AND SERVICES TAX & ORS. .....Respondents Through: Mr. Izhar Ahmad, SPC. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (131) # CNR No. DLHC010231392026 + W.P.(C) 7126/2026, CM APPL. 34899/2026 and CM APPL. 34900/2026 ADAM SMITH COMMODITIES PVT. LTD. THROUGH ITS DIRECTOR ASHISH MADAN .....Petitioner Through: Mr. Ramashish and Mr. Rishabh Jain, Advs. versus UNION OF INDIA REVENUE SECRETARY, MINISTRY OF FINANCE & ANR. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (132) # CNR No. DLHC010233542026 + W.P.(C) 7144/2026 and CM APPL. 35002/2026

ADAM SMITH COMMODITIES PVT. LTD. THROUGH ITS DIRECTOR ASHISH MADAN .....Petitioner Through: Mr. Ramashish and Mr. Rishabh Jain, Advs. versus UNION OF INDIA & ANR. .....Respondents 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 14/08/2026 at 13:19:21 Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (133) # CNR No. DLHC010233572026 + W.P.(C) 7172/2026, CM APPL. 35097/2026 and CM APPL. 35098/2026 AGGARWAL TRADING CO. .....Petitioner Through: Mr. Puneet Rai, Ms. Srishti Sharma and Mr. Aryan Mittal, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Archana Gaur, CGSC along with Ms. Ridhima Gaur and Mr. Deepu Kumar, Advs. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (134) # CNR No. DLHC010233582026 + W.P.(C) 7174/2026, CM APPL. 35101/2026 and CM APPL. 35102/2026 D.S. POLYMERS .....Petitioner Through: Mr. Puneet Rai, Ms. Srishti Sharma and Mr. Aryan Mittal, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Ankit Raj, SPC along with Mr. Saurabh Mishra, Adv. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (135) # CNR No. DLHC010505632023 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 14/08/2026 at 13:19:21 + W.P.(C) 15840/2023 and CM APPL. 48924/2025 R BHARGAVA AND ASSOCIATES .....Petitioner Through: Ms. Sangeeta Gulati, Adv. versus GOVERNMENT OF NCT OF DELHI & ORS. .....Respondents Through: Ms. Priyanka Jindal, Ms. Urvi Mohan and Mr. Sumit Kumar, Advs. (136) # CNR No. DLHC010281132024 + W.P.(C) 6854/2024 and CM APPL. 28588/2024 SURENDER KUMAR GUPTA PROPRIETOR S K COLOURS AND CHEMICALS .....Petitioner Through: Mr. A. K. Babbar and Mr. B. K. Tripathi, Advs. versus GOVT OF NCT OF DELHITHROUGH CHIEF SECRETARY & ORS. .....Respondents Through: Mr. Arnav Kumar, Ms. Akanksha Singh and Ms. Preeti Pant, Advs. Ms. Vaishali Gupta, PC along with Ms. Rashi Aggarwal, Adv. Mr. Akash Panwar, JSC along with Mr.Abhimanyu Kapoor, Adv. (143) # CNR No. DLHC010733922024 + W.P.(C) 15011/2024 and CM APPL. 62972/2024 WORLD ART PRESS THROUGH ITS PROPRIETOR MS RASHI BANSAL 2018 19 .....Petitioner Through: Appearance not given. versus 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 14/08/2026 at 13:19:21 COMMISSIONER DELHI GOODS AND SERVICE TAX AND OTHERS .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs.

Mr. Manish Rohilla, SPC along with Mr. Pradeep Kumar Yadav, Mr. Abhishek Singh, Mr. Aman Singh, Mr. Praduman Rohilla and Mr. Naman Goyal, Advs. (144) # CNR No. DLHC010752702024 + W.P.(C) 15240/2024, CM APPL. 64011/2024 and CM APPL. 44389/2026 BANSON ENTERPRISES .....Petitioner Through: Mr. Ashish Batra, Adv. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs. Ms. Monica Benjamin, SSC along with Ms. Laiba Arif and Ms. Prerika Narang, Advs. Mr Bhagvan Swarup Shukla, CGSC along with Ms. Jyoti Yadav and Mr. Mukesh kumar Pandey, Advs. Mr. Vedansh Anand, SPC along with Mr. Shivam Kumar, Adv. Mr. Sarvan kumar, SPC along with Ms. Saumya Srivastav, Adv. Mr. Tushar Sannu and Mr. Devvrat Tiwari, Advs. 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 14/08/2026 at 13:19:21 (149) # CNR No. DLHC010882442024 + W.P.(C) 16698/2024 and CM APPL. 70620/2024 MANPAR EXIM INC .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Mr. Rupesh Gupta, Advs. versus COMMISSIONER OF GST AND ORS. .....Respondents Through: Ms. Vaishali Gupta, PC along with Ms. Rashi Aggarwal, Adv. (153)

# CNR No. DLHC010894892024 + W.P.(C) 16870/2024 and CM APPL. 71450/2024 ZETA INTERNATIONAL .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Mr. Rupesh Gupta, Advs. versus COMMISSIONER OF GST AND ORS. .....Respondents Through: Mr. Kameshwar Nath Mishra, SPC along with Mr.Subham Prasad and Mr.Rahul Pal, Advs. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (154) # CNR No. DLHC010895132024 + W.P.(C) 16894/2024 and CM APPL. 71589/2024 GAIA OVERSEAS .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Mr. 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 14/08/2026 at 13:19:21 Rupesh Gupta, Advs. versus COMMISSIONER OF GST AND ORS. .....Respondents Through: Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs. Mr. Hussain Taqvi, SPC along with Ms. Kumail Fatima, Mr. Waseem, Ms. Soumya Saxena, Mr. Hamza and Ms. Sanya Prasad, Advs. (160) # CNR No. DLHC010975802024 + W.P.(C) 17753/2024 and CM APPL. 75512/2024 M/S FOREVER EXIM INDIA PRIVATE LIMITED THROUGH ITS DIRECTOR SH. SANJAY JAIN .....Petitioner Through: Appearance not given. versus CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

THROUGH ITS CHAIRMAN & ANR. .....Respondents Through: Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs. (163) # CNR No. DLHC010009042025 + W.P.(C) 445/2025 and CM APPL. 2134/2025 M/S ASN TRADING CO. THROUGH ITS PROPRIETOR SH. ARIF .....Petitioner Through: Appearance not given. versus 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 14/08/2026 at 13:19:21 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS AND ANR .....Respondents Through: Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs. Ms. Vaishali Gupta, PC along with Ms. Rashi Aggarwal, Adv. (165) # CNR No. DLHC010200082025 + W.P.(C) 4540/2025 and CM APPL. 21018/2025 H.K. LABELS INDIA .....Petitioner Through: Mr. Akshay Allagh, Adv. versus GOODS AND SERVICE TAX OFFICER, DELHI DEPARTMENT OF TRADE AND TAXES, GOVERNMENT OF NCT OF DELHI & ANR. .....Respondents Through: Ms. Priyanka Jindal, Ms. Urvi Mohan and Mr. Sumit Kumar, Advs. (169) # CNR No. DLHC010571502025 + W.P.(C) 12313/2025 and CM APPL. 50232/2025 GAIA OVERSEAS .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Mr. Rupesh Gupta, Advs. versus SALES TAX OFFICER CLASS II / AVATO WARD 53

ZONE 3 DELHI AND ORS. .....Respondents Through: Mr. Sumit K. Batra and 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 14/08/2026 at 13:19:21 Priyanka Jindal, Advs. (170) # CNR No. DLHC010591852025 + W.P.(C) 12504/2025 and CM APPL. 51022/2025 ABN INTERNATIONAL .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Mr. Rupesh Gupta, Advs. versus SALES TAX OFFICER CLASS II / AVATO WARD 56 ZONE 4 DELHI AND ORS. .....Respondents Through: Ms. Priyanka Jindal, Ms. Urvi Mohan and Mr. Sumit Kumar, Advs. Mr. Brijesh Yadav, SPC along with Ms. Nikita, Mr. Sandeep Yadav, Mr. Sawan Saini, Mr. Anirudh Nagar, Mr Atul Yadav, Adv Rahul Yadav and Mr. Kunal Chaudhary, Advs. (171) # CNR No. DLHC010591862025 + W.P.(C) 12505/2025 and CM APPL. 51028/2025 SANSKRITI EXIM PRIVATE LIMITED .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Mr. Rupesh Gupta, Advs. versus SALES TAX OFFICER CLASS II / AVATO WARD 52 ZONE 3 DELHI AND ORS. .....Respondents Through: Mr. Manoj Kumar Tyagi, SPC. Ms. Priyanka Jindal, Ms. Urvi 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 14/08/2026 at 13:19:21 Mohan and Mr. Sumit Kumar, Advs. (172) # CNR No. DLHC010591932025 + W.P.(C) 12572/2025 and CM APPL. 51231/2025 MANPAR ICON TECHNOLOGIES .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Mr. Rupesh Gupta, Advs. versus SALES TAX OFFICER CLASS II / AVATO WARD 53 ZONE 3 DELHI AND ORS. .....Respondents Through: Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs. Ms. Priyanka Jindal, Ms. Urvi Mohan and Mr. Sumit Kumar, Advs. (173) # CNR No. DLHC010590042025 + W.P.(C) 12594/2025 and CM APPL. 51365/2025 MANPAR EXIM INC .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Mr. Rupesh Gupta, Advs. versus SALES TAX OFFICER CLASS II / AVATO WARD 53 ZONE 3 DELHI AND ORS. .....Respondents Through: Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and 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 14/08/2026 at 13:19:21 Mr. Aditya Chaudhary, Advs. Ms. Priyanka Jindal, Ms. Urvi Mohan and Mr. Sumit Kumar, Advs. (174)

# CNR No. DLHC010591392025 + W.P.(C) 12596/2025 and CM APPL. 51369/2025 AADHAAR INDIA .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Mr. Rupesh Gupta, Advs. versus SALES TAX OFFICER CLASS II / AVATO WARD 53 ZONE 3 DELHI AND ORS. .....Respondents Through: Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs. Ms. Priyanka Jindal, Ms. Urvi Mohan and Mr. Sumit Kumar, Advs. Ms. Sangita Malhotra, SPC. (175) # CNR No. DLHC010065172026 + W.P.(C) 2454/2026 and CM APPL. 11926/2026 AURO VENTURES .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Mr. Rupesh Gupta, Advs. versus SALES TAX OFFICER CLASS II / AVATO WARD 70 ZONE 4 DELHI AND ORS .....Respondents 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 14/08/2026 at 13:19:21 Through: Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs. Ms. Snehlata. S. Surana, CGSC along with Mr. Pradyumn Singh, Advs. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (177) # CNR No. DLHC010103512026 + W.P.(C) 3564/2026, CM APPL. 17256/2026 and CM APPL. 17257/2026 SHRI RAM TRADERS .....Petitioner Through: Mr. Puneet Rai, Ms. Srishti Sharma and Mr. Aryan Mittal, Advs.

versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (179) # CNR No. DLHC010215492026 + W.P.(C) 6643/2026, CM APPL. 32684/2026, CM APPL. 32685/2026 and CM APPL. 32686/2026 PARUL CREATIONS .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Mr. Rupesh Gupta, Advs. versus SALES TAX OFFICER CLASS II / AVATO WARD 61 ZONE 5 DELHI AND ORS .....Respondents Through: Ms. Akanksha Gupta, SPC 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 14/08/2026 at 13:19:21 along with Mr. Kush Mudgal, Adv. and Mr. Vinay Kaushik, GP. Ms. Snehlata S. Surana, CGSC. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (180) # CNR No. DLHC010215502026 + W.P.(C) 6644/2026, CM APPL. 32687/2026, CM APPL. 32688/2026 and CM APPL. 32689/2026 PARUL CREATIONS .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Mr. Rupesh Gupta, Advs. versus SALES TAX OFFICER CLASS II / AVATO WARD 61 ZONE 5 DELHI AND ORS. .....Respondents Through: Ms. Akanksha Gupta, SPC along with Mr. Kush Mudgal, Adv. and Mr. Vinay Kaushik, GP. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (181)

# CNR No. DLHC010304992026 + W.P.(C) 9527/2026 and CM APPL. 44301/2026 M/S T AND T INTERNATIONAL .....Petitioner Through: versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Shighra Kumar, SPC along with Mr. Rahul Bhaskar, GP. Mr. Sumit K. Batra and 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 14/08/2026 at 13:19:21 Priyanka Jindal, Advs. (182) # CNR No. DLHC010303062026 + W.P.(C) 9528/2026 and CM APPL. 44302/2026 M/S T AND T INTERNATIONAL .....Petitioner Through: Appearance not given. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Shighra Kumar, SPC along with Mr. Rahul Bhaskar, GP. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (193) # CNR No. DLHC010368702026 + W.P.(C) 11467/2026, CM APPL. 53093/2026 and CM APPL. 53094/2026 M/S IMPRESSIONS SERVICES PRIVATE LIMITED .....Petitioner Through: Mr. Karan Sachdev, Mr. Sumit Khadaria, Mr. Somesh Jain and Mr. Sankalp Agrawal, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Vertika Sharma, Ms. Khushboo and Mr. Ashutosh Singh, Advs. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (195) # CNR No. DLHC010368762026 + W.P.(C) 11473/2026, CM APPL. 53099/2026 and CM APPL. 53100/2026 DA ENTERPRISES .....Petitioner 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 14/08/2026 at 13:19:21 Through: Mr. Pulkit Verma and Mr. Saket Jain, Advs. versus SALES TAX OFFICER II AVATO, WARD 16 DELHI GST & ORS. .....Respondents Through: Mr. Kshitij Chhabra, SPC along with Mr. Abhijeet Vikram Singh, Adv. Ms. Vaishali Gupta, PC along with Ms. Rashi Aggarwal, Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA O R D E R % 11.08.2026 1. This is a batch of forty-eight (48) Writ Petitions. 2. The Petitioners challenge two (02) Notifications, namely, Notification No. 09/2023 dated 31.03.2023 issued by the Central Government and dated 22.06.2023 issued by the Government of NCT of Delhi, and Notification No. 56/2023 dated 28.12.2023 issued by the Central Government and dated 11.07.2024 issued by the Government of NCT of Delhi. 3. Learned counsel representing the parties admit that the validity/correctness of the aforesaid Notifications is pending consideration before the Supreme Court and that the parties shall remain bound by the ultimate judgment to be rendered by the Supreme Court. 4. A Division Bench of the High Court of Punjab and Haryana in 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 14/08/2026 at 13:19:21 Luxmi Traders v. Union Territory of Chandigarh & Ors.1 and connected matters, while examining the practice of uploading Notices and Orders on the web portal for the purpose of effecting service upon the Petitioner/assessee, has held the said practice to be insufficient. In paragraph No.60 of the above-mentioned judgment, the Court has issued the following directions: “60. On the basis of discussions and deliberations aforesaid, we come to the following conclusions:- (i) Service of SCN upon the petitioner/assessee concerned cannot be deemed sufficient merely on account of its uploading on the Common Portal, unless its receipt is acknowledged or a reply is filed. (ii) Where SCN is served only by way of uploading it on the Common Portal and in the absence of reply filed by the petitioner/assessee concerned, ex parte order is passed in original, the proceedings would stand restored to the stage of issuance of SCN and the petitioner would be at liberty to file reply to the SCN within a period of four weeks from today whereafter, the Department shall proceed further after affording required opportunity of hearing.

(iii) In cases where the order-in-original is passed after contest, and is served only by uploading it on the Common Portal, the period of limitation for filing of appeal would not be triggered, and the assessee aggrieved will have the right to file an appeal within a period of four weeks from today. (iv) Where appeals filed against the order-in-original, which was served only by uploading it on the Common Portal are dismissed on the ground of limitation, the order of the Appellate Court shall be set aside and the appeal would stand restored to its original number, and would be heard and decided on merits. (v) In cases where SCNs were served only on portal and ex parte adjudication order was passed for want of reply of assessee and appeal against the said order was dismissed on the ground of delay, both adjudication order and order-inappeal shall be set aside and proceedings will be restored at the stage of issuance of SCN and petitioner/assessee shall be at liberty to file reply to SCN within four weeks from today, whereafter, the department shall proceed further after affording due opportunity of hearing.” 1 (2026) 44 Centax 371 (P&H) 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 14/08/2026 at 13:19:21

5. Learned counsel representing the Respondents made a sincere attempt to distinguish the aforesaid judgment, however, he was unable to do so. 6. In view of the aforesaid position and with the consent of learned counsel representing the parties, the present batch of Writ Petitions, along with the pending applications, is disposed of, with liberty to the Petitioners to avail such remedy as may be available to them in terms of paragraph No.60 of the judgment in Luxmi Traders (Supra). 7. A photocopy of the order passed today be kept in the connected matters. ANIL KSHETARPAL, J. MANMEET PRITAM SINGH ARORA, J. AUGUST 11, 2026 s.godara/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 14/08/2026 at 13:19:21