$~134 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010419122026 + W.P.(C) 12918/2026 and CM APPL. 60060/2026 SANJEEV KUMAR JAIN (DEAD) THOUGH HIS LEGAL HEIR MRS SAPNA JAIN .....Petitioner Through: Mr.Adv.[Appearance not given] versus DEPUTY COMMISSIONER CGST DELHI SOUTH AND OTHERS .....Respondents Through: Ms. Shakun Sudha Sukhla and Ms. Aashna Mehra, Advs.with Ms. Nasreen Khatoon, GP. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA O R D E R % 09.09.2026 1. On 07.09.2026, the following order was passed: “1. Through the present Petition, the Petitioner, in substance, seeks indulgence of this Court for entertaining the Appeal preferred by the legal representatives of the Petitioner, which was physically filed on 03.03.2026. 2. Learned counsel representing the Respondents is not aware of the aforesaid development. 3. List on 09.09.2026 in the Supplementary List.” 2. Learned counsel representing the Respondents submits that the Appeal filed by the Legal Representative of the Petitioner/Mr. Sanjeev Kumar Jain shall be entertained and decided on merits. 3. In view of the aforesaid statement, the present Writ Petition is rendered infructuous and is disposed of. The pending application also stands 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 14/09/2026 at 17:43:27 4. Liberty is granted to the Petitioner to make the pre-deposit by way of a Demand Draft („DD‟) in favour of the Appellate Authority. ANIL KSHETARPAL, J. RAJNEESH KUMAR GUPTA, J. SEPTEMBER 9, 2026 s.godara/ad 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 14/09/2026 at 17:43:27

$~134 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010419122026 + W.P.(C) 12918/2026 and CM APPL. 60060/2026 SANJEEV KUMAR JAIN (DEAD) THOUGH HIS LEGAL HEIR MRS SAPNA JAIN .....Petitioner Through: Mr.Adv.[Appearance not given] versus DEPUTY COMMISSIONER CGST DELHI SOUTH AND OTHERS .....Respondents Through: Ms. Shakun Sudha Sukhla and Ms. Aashna Mehra, Advs.with Ms. Nasreen Khatoon, GP. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA O R D E R % 09.09.2026 1. On 07.09.2026, the following order was passed: “1. Through the present Petition, the Petitioner, in substance, seeks indulgence of this Court for entertaining the Appeal preferred by the legal representatives of the Petitioner, which was physically filed on 03.03.2026. 2. Learned counsel representing the Respondents is not aware of the aforesaid development. 3. List on 09.09.2026 in the Supplementary List.” 2. Learned counsel representing the Respondents submits that the Appeal filed by the Legal Representative of the Petitioner/Mr. Sanjeev Kumar Jain shall be entertained and decided on merits. 3. In view of the aforesaid statement, the present Writ Petition is rendered infructuous and is disposed of. The pending application also stands 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 14/09/2026 at 17:43:27 4. Liberty is granted to the Petitioner to make the pre-deposit by way of a Demand Draft („DD‟) in favour of the Appellate Authority. ANIL KSHETARPAL, J. RAJNEESH KUMAR GUPTA, J. SEPTEMBER 9, 2026 s.godara/ad 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 14/09/2026 at 17:43:27