$~56, 58, 61, 63, 65, 66, 67, 110,111, 112, 113 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010441562026 + W.P.(C) 13583/2026, CM APPL. 63525/2026, CM APPL. 63526/2026, CM APPL. 63527/2026 JASMEET SINGH .....Petitioner Through: Mr. Rupesh Kumar, Sr. Adv., Mr.R. P. Singh, Mr. Aman Sinha, Mr. Rahul Ranjan, Mr. Nirmal Dixit, Mr. Yash Aggarwal, Ms. Purva Dewangan, Mr. Shashank Singh, Mr. Shivam Sharma And Ms. Prashasti, Advs. versus OFFICE OF THE PRINCIPAL COMMISSIONER OF CGST DELHI NORTH & ORS. .....Respondents Through: Ms.Anushree Narain SCC, Mr.Apurv Yadav and Mr.Naman Choula, Advs. (58) # CNR No. DLHC010441992026 + W.P.(C) 13608/2026, CM APPL. 63605/2026, CM APPL. 63606/2026, CM APPL. 63607/2026 HARVINDER SINGH MATHARU .....Petitioner Through: Mr. Rupesh Kumar, Sr. Adv., Mr.R. P. Singh, Mr. Aman Sinha, Mr. Rahul Ranjan, Mr. Nirmal Dixit, Mr. Yash Aggarwal, Ms. Purva Dewangan, Mr. Shashank Singh, Mr. Shivam Sharma And Ms. Prashasti, Advs. versus OFFICE OF THE PRINCIPAL COMMISSIONER OF CGST DELHI NORTH & ORS. .....Respondents Through: Ms.Anushree Narain SCC, Mr.Apurv Yadav and Mr.Naman Choula, 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 19/09/2026 at 11:57:09 (61) # CNR No. DLHC010442042026 + W.P.(C) 13611/2026, CM APPL. 63619/2026

M/S FOREVER EXIM INDIA PVT. LTD. .....Petitioner Through: Appearance not given versus CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ORS. .....Respondents Through: Mr. Shashank Sharma, SSC with Ms. Malika Kumari, Adv.for R- 2 (63) # CNR No. DLHC010442062026 + W.P.(C) 13613/2026, CM APPL. 63622/2026, CM APPL. 63623/2026, CM APPL. 63624/2026 SHRI SANDEEP JAIN .....Petitioner Through: Appearance not given versus OFFICE OF PRINCIPAL COMMISSIONER CGST DELHI NORTH & ORS. .....Respondents Through: Ms.Anushree Narain SCC, Mr.Apurv Yadav and Mr.Naman Choula, Advs. (65) # CNR No. DLHC010442302026 + W.P.(C) 13635/2026, CM APPL. 63660/2026 M/S JAIN CEMENT UDYOG .....Petitioner Through: Appearance not given versus CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ORS. .....Respondents Through: Mr. Shashank Sharma, SSC with Ms. Malika Kumari, Adv.for R- 2 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 19/09/2026 at 11:57:09 (66) # CNR No. DLHC010442352026 + W.P.(C) 13640/2026, CM APPL. 63666/2026, CM APPL. 63667/2026, CM APPL. 63668/2026 GAGANDIP SINGH BAWA .....Petitioner Through: Mr. Rupesh Kumar, Sr. Adv., Mr.R. P. Singh, Mr. Aman Sinha, Mr. Rahul Ranjan, Mr. Nirmal Dixit, Mr. Yash Aggarwal, Ms. Purva Dewangan, Mr. Shashank Singh, Mr. Shivam Sharma And Ms. Prashasti, Advs. versus

OFFICE OF THE PRINCIPAL COMMISSIONER OF CGST DELHI NORTH & ORS. .....Respondents Through: Ms.Anushree Narain SCC, Mr.Apurv Yadav and Mr.Naman Choula, Advs. (67) # CNR No. DLHC010442362026 + W.P.(C) 13641/2026, CM APPL. 63669/2026, CM APPL. 63670/2026, CM APPL. 63671/2026 SHRI NIKHIL AGNIHOTRI .....Petitioner Through: Mr. Rupesh Kumar, Sr. Adv., Mr.R. P. Singh, Mr. Aman Sinha, Mr. Rahul Ranjan, Mr. Nirmal Dixit, Mr. Yash Aggarwal, Ms. Purva Dewangan, Mr. Shashank Singh, Mr. Shivam Sharma And Ms. Prashasti, Advs. versus OFFICE OF THE PRINCIPAL COMMISSIONER OF CGST DELHI NORTH & ORS. .....Respondents Through: Ms.Anushree Narain SCC, Mr.Apurv Yadav and Mr.Naman Choula, 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 19/09/2026 at 11:57:09 (110) # CNR No. DLHC010443292026 + W.P.(C) 13669/2026, CM APPL. 63835/2026, CM APPL. 63836/2026, CM APPL. 63837/2026 M/S BCC CEMENT PRIVATE LIMITED (THROUGH ITS DIRECTOR VISHAL GUPTA) .....Petitioner Through: Mr. R. P. Singh, Mr. Anant Vijay, Mr. Aman Sinha, Mr. Nirmal Dixit, Mr. Rahul Ranjan, Advs. versus CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ORS. .....Respondents Through: Ms.Anushree Narain SCC, Mr.Apurv Yadav and Mr.Naman Choula, Advs. (111) # CNR No. DLHC010443342026 + W.P.(C) 13673/2026, CM APPL. 63843/2026

M/S MAHAVEER ASSOCIATES .....Petitioner Through: versus CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ORS. .....Respondents Through: Ms.Anushree Narain SCC, Mr.Apurv Yadav and Mr.Naman Choula, Advs. Mr. Pranay Mohan Govil, SSC, Mr. Devnit Chaudhuri, Ms. Tenzin Lhamo Bhutia, Advs. (112) # CNR No. DLHC010443562026 + W.P.(C) 13686/2026, CM APPL. 63871/2026, CM APPL. 63872/2026, CM APPL. 63873/2026 OM PAL SINGH .....Petitioner Through: Mr. R. P. Singh, Mr. Anant Vijay, Mr. Aman Sinha, 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 19/09/2026 at 11:57:09 Nirmal Dixit, Mr. Rahul Ranjan, Advs. versus CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ORS. .....Respondents Through: Ms.Anushree Narain SCC, Mr.Apurv Yadav and Mr.Naman Choula, Advs. Mr. Nitin Saluja- Sr. Standing counsel with Ms. Vasudha Singh, and Ms shivan Mehta, Advs.for R-2 (113) # CNR No. DLHC010443582026 + W.P.(C) 13688/2026, CM APPL. 63875/2026, CM APPL. 63876/2026, CM APPL. 63877/2026 SUSHIL SINGH .....Petitioner Through: versus OFFICE OF THE PRINCIPAL COMMISSIONER OF CGST DELHI NORTH & ORS. .....Respondents Through: Ms.Anushree Narain SCC, Mr.Apurv Yadav and Mr.Naman Choula, Advs. Mr. Anurag Ojha, SSC, Mr. Dipak Raj, Mr. Aryaman Singh Chouhan, Mr. Aditya Chaudhary, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL

HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 17.09.2026 1. By this common order, various Writ Petitions involving identical issues shall stand disposed of. The facts are being considered from 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 19/09/2026 at 11:57:09 W.P.(C) 13583/2026. W.P.(C) 13583/2026 2. Through this Writ Petition filed under Article 226 of the Constitution of India, the petitioner inter-alia, prays for quashing of the Order in Appeal dated 12.12.2026 passed by the first Appellate Authority. 3. Admittedly, the Petitioner has alternative remedy of appeal before the GSTAT against the Order in Appeal. 4. Learned Senior counsel representing the Petitioner has made the following two submissions; (i) that the Petitioner is entitled to file the appeal without insisting upon pre-deposit as the proceedings were initiated before 01.10.2025, (ii) that he is squarely covered by the judgment passed in W.P.(C) No.12808/2028 titled as Aakash Gupta v. Goods and Services Tax Appellate Tribunal & Anr. and others connected cases decided on 14.09.2026 and therefore contends that directions need to be issued to the Authorities to start following judgments passed by this Court.

5. As far as the first issue is concerned, the matter is covered by the judgment passed in Aakash Gupta’s case (supra) and as to the second argument, this Court does not find it appropriate to issue any direction as Article 141 of the Constitution of India is amply clear. 6. With these observations, the Writ Petition is hereby disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. SEPTEMBER 17, 2026 Pallavi/hp 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 19/09/2026 at 11:57:09

$~56, 58, 61, 63, 65, 66, 67, 110,111, 112, 113 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010441562026 + W.P.(C) 13583/2026, CM APPL. 63525/2026, CM APPL. 63526/2026, CM APPL. 63527/2026 JASMEET SINGH .....Petitioner Through: Mr. Rupesh Kumar, Sr. Adv., Mr.R. P. Singh, Mr. Aman Sinha, Mr. Rahul Ranjan, Mr. Nirmal Dixit, Mr. Yash Aggarwal, Ms. Purva Dewangan, Mr. Shashank Singh, Mr. Shivam Sharma And Ms. Prashasti, Advs. versus OFFICE OF THE PRINCIPAL COMMISSIONER OF CGST DELHI NORTH & ORS. .....Respondents Through: Ms.Anushree Narain SCC, Mr.Apurv Yadav and Mr.Naman Choula, Advs. (58) # CNR No. DLHC010441992026 + W.P.(C) 13608/2026, CM APPL. 63605/2026, CM APPL. 63606/2026, CM APPL. 63607/2026 HARVINDER SINGH MATHARU .....Petitioner Through: Mr. Rupesh Kumar, Sr. Adv., Mr.R. P. Singh, Mr. Aman Sinha, Mr. Rahul Ranjan, Mr. Nirmal Dixit, Mr. Yash Aggarwal, Ms. Purva Dewangan, Mr. Shashank Singh, Mr. Shivam Sharma And Ms. Prashasti, Advs. versus OFFICE OF THE PRINCIPAL COMMISSIONER OF CGST DELHI NORTH & ORS. .....Respondents Through: Ms.Anushree Narain SCC, Mr.Apurv Yadav and Mr.Naman Choula, 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 19/09/2026 at 11:57:09 (61) # CNR No. DLHC010442042026 + W.P.(C) 13611/2026, CM APPL. 63619/2026

M/S FOREVER EXIM INDIA PVT. LTD. .....Petitioner Through: Appearance not given versus CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ORS. .....Respondents Through: Mr. Shashank Sharma, SSC with Ms. Malika Kumari, Adv.for R- 2 (63) # CNR No. DLHC010442062026 + W.P.(C) 13613/2026, CM APPL. 63622/2026, CM APPL. 63623/2026, CM APPL. 63624/2026 SHRI SANDEEP JAIN .....Petitioner Through: Appearance not given versus OFFICE OF PRINCIPAL COMMISSIONER CGST DELHI NORTH & ORS. .....Respondents Through: Ms.Anushree Narain SCC, Mr.Apurv Yadav and Mr.Naman Choula, Advs. (65) # CNR No. DLHC010442302026 + W.P.(C) 13635/2026, CM APPL. 63660/2026 M/S JAIN CEMENT UDYOG .....Petitioner Through: Appearance not given versus CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ORS. .....Respondents Through: Mr. Shashank Sharma, SSC with Ms. Malika Kumari, Adv.for R- 2 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 19/09/2026 at 11:57:09 (66) # CNR No. DLHC010442352026 + W.P.(C) 13640/2026, CM APPL. 63666/2026, CM APPL. 63667/2026, CM APPL. 63668/2026 GAGANDIP SINGH BAWA .....Petitioner Through: Mr. Rupesh Kumar, Sr. Adv., Mr.R. P. Singh, Mr. Aman Sinha, Mr. Rahul Ranjan, Mr. Nirmal Dixit, Mr. Yash Aggarwal, Ms. Purva Dewangan, Mr. Shashank Singh, Mr. Shivam Sharma And Ms. Prashasti, Advs. versus

OFFICE OF THE PRINCIPAL COMMISSIONER OF CGST DELHI NORTH & ORS. .....Respondents Through: Ms.Anushree Narain SCC, Mr.Apurv Yadav and Mr.Naman Choula, Advs. (67) # CNR No. DLHC010442362026 + W.P.(C) 13641/2026, CM APPL. 63669/2026, CM APPL. 63670/2026, CM APPL. 63671/2026 SHRI NIKHIL AGNIHOTRI .....Petitioner Through: Mr. Rupesh Kumar, Sr. Adv., Mr.R. P. Singh, Mr. Aman Sinha, Mr. Rahul Ranjan, Mr. Nirmal Dixit, Mr. Yash Aggarwal, Ms. Purva Dewangan, Mr. Shashank Singh, Mr. Shivam Sharma And Ms. Prashasti, Advs. versus OFFICE OF THE PRINCIPAL COMMISSIONER OF CGST DELHI NORTH & ORS. .....Respondents Through: Ms.Anushree Narain SCC, Mr.Apurv Yadav and Mr.Naman Choula, 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 19/09/2026 at 11:57:09 (110) # CNR No. DLHC010443292026 + W.P.(C) 13669/2026, CM APPL. 63835/2026, CM APPL. 63836/2026, CM APPL. 63837/2026 M/S BCC CEMENT PRIVATE LIMITED (THROUGH ITS DIRECTOR VISHAL GUPTA) .....Petitioner Through: Mr. R. P. Singh, Mr. Anant Vijay, Mr. Aman Sinha, Mr. Nirmal Dixit, Mr. Rahul Ranjan, Advs. versus CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ORS. .....Respondents Through: Ms.Anushree Narain SCC, Mr.Apurv Yadav and Mr.Naman Choula, Advs. (111) # CNR No. DLHC010443342026 + W.P.(C) 13673/2026, CM APPL. 63843/2026

M/S MAHAVEER ASSOCIATES .....Petitioner Through: versus CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ORS. .....Respondents Through: Ms.Anushree Narain SCC, Mr.Apurv Yadav and Mr.Naman Choula, Advs. Mr. Pranay Mohan Govil, SSC, Mr. Devnit Chaudhuri, Ms. Tenzin Lhamo Bhutia, Advs. (112) # CNR No. DLHC010443562026 + W.P.(C) 13686/2026, CM APPL. 63871/2026, CM APPL. 63872/2026, CM APPL. 63873/2026 OM PAL SINGH .....Petitioner Through: Mr. R. P. Singh, Mr. Anant Vijay, Mr. Aman Sinha, 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 19/09/2026 at 11:57:09 Nirmal Dixit, Mr. Rahul Ranjan, Advs. versus CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ORS. .....Respondents Through: Ms.Anushree Narain SCC, Mr.Apurv Yadav and Mr.Naman Choula, Advs. Mr. Nitin Saluja- Sr. Standing counsel with Ms. Vasudha Singh, and Ms shivan Mehta, Advs.for R-2 (113) # CNR No. DLHC010443582026 + W.P.(C) 13688/2026, CM APPL. 63875/2026, CM APPL. 63876/2026, CM APPL. 63877/2026 SUSHIL SINGH .....Petitioner Through: versus OFFICE OF THE PRINCIPAL COMMISSIONER OF CGST DELHI NORTH & ORS. .....Respondents Through: Ms.Anushree Narain SCC, Mr.Apurv Yadav and Mr.Naman Choula, Advs. Mr. Anurag Ojha, SSC, Mr. Dipak Raj, Mr. Aryaman Singh Chouhan, Mr. Aditya Chaudhary, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL

HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 17.09.2026 1. By this common order, various Writ Petitions involving identical issues shall stand disposed of. The facts are being considered from 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 19/09/2026 at 11:57:09 W.P.(C) 13583/2026. W.P.(C) 13583/2026 2. Through this Writ Petition filed under Article 226 of the Constitution of India, the petitioner inter-alia, prays for quashing of the Order in Appeal dated 12.12.2026 passed by the first Appellate Authority. 3. Admittedly, the Petitioner has alternative remedy of appeal before the GSTAT against the Order in Appeal. 4. Learned Senior counsel representing the Petitioner has made the following two submissions; (i) that the Petitioner is entitled to file the appeal without insisting upon pre-deposit as the proceedings were initiated before 01.10.2025, (ii) that he is squarely covered by the judgment passed in W.P.(C) No.12808/2028 titled as Aakash Gupta v. Goods and Services Tax Appellate Tribunal & Anr. and others connected cases decided on 14.09.2026 and therefore contends that directions need to be issued to the Authorities to start following judgments passed by this Court.

5. As far as the first issue is concerned, the matter is covered by the judgment passed in Aakash Gupta’s case (supra) and as to the second argument, this Court does not find it appropriate to issue any direction as Article 141 of the Constitution of India is amply clear. 6. With these observations, the Writ Petition is hereby disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. SEPTEMBER 17, 2026 Pallavi/hp 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 19/09/2026 at 11:57:09