Delhi High Court - Orders
M/S Dermamiracle Private Limited & Ors vs Additional Commissioner, Cgst Delhi ... on 23 April, 2026
$~6
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 4896/2026 & CM APPL. 24017/2026, CM APPL.
24015/2026
M/S DERMAMIRACLE PRIVATE LIMITED & ORS......Petitioners
Through: Ms. Kavita Jha, Senior Advocate with
Mr. Siddharth Kumar, Ms. Muskaan
Goel, Mr. Gaurav Singh, Mr.
Bhanukaran Singh Jodha, Mr.
Sandeep and Ms. Kanika Singh,
Advocates.
versus
ADDITIONAL COMMISSIONER, CGST DELHI SOUTH
COMMISSIONERATE & ORS. .....Respondents
Through: Mr. Atul Tripathi, SSC, with Mr.
Shubham Mishra, Mr. Gaurav Mani
Tripathi and Mr. Madhav Anand
CORAM:
HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE
HON'BLE MR. JUSTICE AJAY DIGPAUL
ORDER
% 23.04.2026 CM APPL. 24016/2026 (Exemption)
1. Exemption allowed, subject to all just exceptions.
2. The application stands disposed of.
W.P.(C) 4896/2026
3. We have perused the counter-affidavit filed by the respondent.
4. Drawing support from the proviso to Sub-Section 5 of Section 107 of CGST Act and also that of the DRC-07 framed under Sub-Section 6, it is the contention of Ms. Kavita Jha, learned senior counsel appearing for the 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 24/04/2026 at 22:01:57 petitioners that just because the respondents are claiming that it is the technical limitation on the portal, the separate DRC-07 are issued, is not liable to be accepted as she intend to check with the other parties who are registered under the CGST Act as to whether a similar DRC or a common DRC is issued.
5. We grant time of two weeks, as prayed to file rejoinder, if so required.
6. List on 12th May 2026.
NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J APRIL 23, 2026/DM/OK 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 24/04/2026 at 22:01:57