Legal Document View

Unlock Advanced Research with PRISMAI

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0]

Delhi High Court - Orders

Vaibhav Jindal vs Sales Tax Officer & Anr on 28 January, 2025

Author: Yashwant Varma

Bench: Yashwant Varma

                             $~61-170, 180-183, 187, 188, 191-198
                             *    IN THE HIGH COURT OF DELHI AT NEW DELHI
                             +         W.P.(C) 15599/2023 & CM APPL. 62408/2023 (Stay)
                                       VAIBHAV JINDAL                                                             .....Petitioner
                                                    Through:                                         Mr. Abhimanyu Jhamba, Ms.
                                                                                                     Thonpinao        Thangal,    Ms.
                                                                                                     Ayushi Srivastava and Ms.
                                                                                                     Tejasvi Jat, Advs.

                                                                            versus

                                       SALES TAX OFFICER & ANR            .....Respondents
                                                     Through: Mr. Rajeev Aggarwal, ASC
                                                              with Mr. Shubham Goel, Mr.
                                                              Mayank Kamra and Mr.
                                                              Siddharth Goel, Advs.
                                                              Mr. Udit Malik, ASC with Ms.
                                                              Rima Rao & Ms. Palak Sharma,
                                                              Advs.
                             62
                             +         W.P.(C) 16075/2023 & CM APPL. 64681/2023-(STAY)
                                       MBL INFRASTRUCTURE LIMITED        .....Petitioner
                                                    Through: Ms. Amonya Salwan, Mr.
                                                             Bankim Garg, Ms. Nikita and
                                                             Ms. Sonika Singh, Advs.

                                                                            versus

                                       DEPARTMENT OF TRADE AND TAXES
                                       GOVERMENT OF NCT OF DELHI         .....Respondent
                                                   Through: Mr. Rajeev Aggarwal, ASC
                                                             with Mr. Shubham Goel, Mr.
                                                             Mayank Kamra and Mr.
                                                             Siddharth Goel, Advs. for R-1.
                                                             Mr. Niraj Kumar, Sr. Central
                                                             Govt. Counsel for R-2/UOI.
                                                             Mr. Udit Malik, ASC with Ms.
                                                             Rima Rao & Ms. Palak Sharma,
                                                             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 03/02/2025 at 21:49:37
                              63
                             +         W.P.(C) 16499/2023 & CM APPL. 66474/2023 (Interim Relief)
                                       DJST TRADERS PRIVATE LIMITED      .....Petitioner
                                                     Through: Mr. Rakesh Kumar, Mr.
                                                              Parveen Kumar Gambhir & Mr.
                                                              Deepak Kumar Prasad, Advs.

                                                                            versus

                                       UNION OF INDIA & ORS.                                                     .....Respondents
                                                     Through:                                        Mr. Udit Malik, ASC with Ms.
                                                                                                     Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.
                                                                                                     Mr. Bharat Gupta, Ms. Akshita
                                                                                                     Harjai    &      Mr.   Saurabh
                                                                                                     Khanijon, Advs.
                                                                                                     Mr. Rajeev Aggarwal, ASC
                                                                                                     with Mr. Shubham Goel, Mr.
                                                                                                     Mayank Kamra and Mr.
                                                                                                     Siddharth Goel, Advs. for R-2
                                                                                                     and R-3.

                             64
                             +         W.P.(C) 16641/2023 & CM APPL. 67104/2023 (Interim Relief)
                                       MS SHANTI SWAROOP NIKHIL KUMAR .....Petitioner
                                                    Through: Mr. Abhimanyu Jhamba, Ms.
                                                             Thonpinao      Thangal,  Ms.
                                                             Ayushi Srivastava and Ms.
                                                             Tejasvi Jat, Advs.

                                                                            versus

                                       UNION OF INDIA & ORS.                                                    .....Respondents
                                                     Through:                                        Mr. Udit Malik, ASC with Ms.
                                                                                                     Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.
                                                                                                     Mr. Ajay Jain, SPC with Ms.
                                                                                                     Krishna Sharma, Ms. Bijay
                                                                                                     Lakshmi, Mr. M.N. Mishra,
                                                                                                     Mr.Manoj Gautam, Mr. Harshit



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 03/02/2025 at 21:49:37
                                                                                                      Batra and Ms. Gauranshi
                                                                                                     Rawal, Advs. for R-1.
                                                                                                     Mr. Rajeev Aggarwal, ASC
                                                                                                     with Mr. Shubham Goel, Mr.
                                                                                                     Mayank Kamra and Mr.
                                                                                                     Siddharth Goel, Advs. for R-2
                                                                                                     and R-3.
                             65
                             +         W.P.(C) 16733/2023 & CM APPL. 67409/2023 (Interim Relief)
                                       SRI SHARADA INSTITUTE OF INDIAN MANAGEMENT
                                       RESEARCH FOUNDATION               .....Petitioner
                                                     Through: Ms. Reema Jain, Adv.

                                                                            versus

                                       SALES TAX OFFICER CLASS II/ AVATO WARD 101
                                       ZONE 9                             .....Respondent
                                                     Through: Mr. Udit Malik, ASC with Ms.
                                                              Rima Rao & Ms. Palak Sharma,
                                                              Advs.
                                                              Mr. Rajeev Aggarwal, ASC
                                                              with Mr. Shubham Goel, Mr.
                                                              Mayank Kamra and Mr.
                                                              Siddharth Goel, Advs.
                             66
                             +         W.P.(C) 16745/2023 & CM APPL. 67455/2023 (Interim Relief)
                                       & CM APPL. 21043/2024-(O-6 R-17)
                                       ANKIT JAIN                                                               .....Petitioner
                                                                            Through:                 Ms. Reema Jain, Adv.

                                                                            versus

                                       SALES TAX OFFICER CLASS II / AVATO,
                                       WARD 78 ZONE 7                    .....Respondent
                                                     Through: Mr. Udit Malik, ASC with Ms.
                                                              Rima Rao & Ms. Palak Sharma,
                                                              Advs.
                                                              Mr. Rajeev Aggarwal, ASC
                                                              with Mr. Shubham Goel, Mr.
                                                              Mayank Kamra 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 03/02/2025 at 21:49:38
                                                                                                      Siddharth Goel, Advs.
                             67
                             +         W.P.(C) 2567/2024, CM APPL. 10558/2024 (Interim Relief)
                                       M/S RETAIL THROUGH GAGAN GANDHI .....Petitioner
                                                     Through: Mr.Tishampati Sen, Ms.Aparna
                                                              Tripathi, Mr. Anurag Anand
                                                              and Mr. Mukul Kulhari, Advs.

                                                                            versus

                                       CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
                                       THROUGH ITS CHAIRMAN & ANR.       .....Respondent
                                                    Through: Mr. Udit Malik, ASC with Ms.
                                                             Rima Rao & Ms. Palak Sharma,
                                                             Advs.
                                                             Mr. Anurag Ojha, SSC with
                                                             Mr. Subham Kumar and Mr.
                                                             Dipak Raj, Advs. for R-1
                                                             Mr. Rajeev Aggarwal, ASC
                                                             with Mr. Shubham Goel, Mr.
                                                             Mayank Kamra and Mr.
                                                             Siddharth Goel, Advs. for R-2.
                             68
                             +         W.P.(C) 2866/2024, CM APPL. 11792/2024 (Stay)
                                       SANDEEP JAIN PROPRIETOR OF M/S NANDI
                                       POLYCHEM                           .....Petitioner
                                                     Through: Mr. Rajesh Jain, Mr. Virag
                                                              Tiwari, Mr. Ramashish , Mr.
                                                              Rishabh Jain, Mr. Rajiv
                                                              Agarwal    &       Ms.      Tanya
                                                              Saraswat, Advs.

                                                                            versus

                                       UNION OF INDIA & ORS.                                                    .....Respondents
                                                     Through:                                        Mr. Udit Malik, ASC with Ms.
                                                                                                     Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.
                                                                                                     Mr. Anurag Ojha, SSC with
                                                                                                     Mr. Subham Kumar 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 03/02/2025 at 21:49:38
                                                                                                      Dipak Raj, Advs. for R-2.
                                                                                                     Mr. Rajeev Aggarwal, ASC
                                                                                                     with Mr. Shubham Goel, Mr.
                                                                                                     Mayank Kamra and Mr.
                                                                                                     Siddharth Goel, Advs. for R-3.
                                                                                                     Mr. Atul Tripathi, SSC, CBIC.
                                                                                                     Mr. Vinish Phogat, CGSPC for
                                                                                                     UOI.
                             69
                             +         W.P.(C) 3677/2024, CM APPL. 15154/2024 (Interim Relief)
                                       SINGLA ENTERPRISES THROUGH ITS PROPRIETOR MR
                                       SHIV KUMAR SINGHAL               .....Petitioner
                                                    Through: Mr. Rakesh Kumar, Mr.
                                                             Parveen Kumar Gambhir & Mr.
                                                             Deepak Kumar Prasad, Advs.

                                                                            versus

                                       COMMISSIONER OF DELHI GOODS AND
                                       SERVICE TAX AND OTHERS           .....Respondents
                                                    Through: Mr. Udit Malik, ASC with Ms.
                                                             Rima Rao & Ms. Palak Sharma,
                                                             Advs.
                                                             Mr. Rajeev Aggarwal, ASC
                                                             with Mr. Shubham Goel, Mr.
                                                             Mayank Kamra and Mr.
                                                             Siddharth Goel, Advs. for R-1
                                                             and R-2.
                                                             Mr. Arnav Kumar, SSC with
                                                             Mr. Priyam Gandhi, Adv. for
                                                             R-4.
                             70
                             +         W.P.(C) 6290/2024, CM APPL. 26217/2024 (Stay)
                                       M/S AAYS EXIM                                                            .....Petitioner
                                                                            Through:                 Appearance not given.

                                                                            versus

                                       UNION OF INDIA & ORS.                                                    .....Respondents
                                                     Through:                                        Mr. Udit Malik, ASC with 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 03/02/2025 at 21:49:38
                                                                                                      Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.
                                                                                                     Mr. Anurag Ojha, SSC with
                                                                                                     Mr. Subham Kumar and Mr.
                                                                                                     Dipak Raj, Adv. for R-2.
                                                                                                     Mr. Rajeev Aggarwal, ASC
                                                                                                     with Mr. Shubham Goel, Mr.
                                                                                                     Mayank Kamra and Mr.
                                                                                                     Siddharth Goel, Advs. for R-3
                                                                                                     and R-4.

                             71
                             +         W.P.(C) 755/2024, CM APPL. 3299/2024 (Stay)
                                       M/S LOKESH SANITARY STORE        .....Petitioner
                                                    Through: Appearance not given.

                                                                            versus

                                       UNION OF INDIA & ANR.                                                     .....Respondents
                                                     Through:                                        Ms. Abha Malhotra, Sr. CGC
                                                                                                     for UOI with Ms. Aayushi T,
                                                                                                     Adv. for R-1.
                                                                                                     Mr. Rajeev Aggarwal, ASC
                                                                                                     with Mr. Shubham Goel, Mr.
                                                                                                     Mayank Kamra and Mr.
                                                                                                     Siddharth Goel, Advs. for R-2.
                                                                                                     Mr. Udit Malik, ASC with Ms.
                                                                                                     Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.

                             72
                             +         W.P.(C) 15840/2023
                                       R BHARGAVA AND ASSOCIATES       .....Petitioner
                                                   Through: Ms. Sangeeta Gulati, Adv.

                                                                            versus

                                       GOVERNMENT OF NCT OF DELHI & ORS. ....Respondents
                                                   Through: Mr. Udit Malik, ASC with Ms.
                                                            Rima Rao & Ms. Palak Sharma,



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 03/02/2025 at 21:49:38
                                                                                                      Advs.
                                                                                                     Mr. Rajeev Aggarwal, ASC
                                                                                                     with Mr. Shubham Goel, Mr.
                                                                                                     Mayank Kamra and Mr.
                                                                                                     Siddharth Goel, Advs. for R-1,
                                                                                                     R-3 and R-4.
                             73
                             +         W.P.(C) 17167/2024, CM APPL. 72859/2024 (Stay)
                                       POWER2SME PVT. LTD                                                       .....Petitioner
                                                   Through:                                          Mr. Akhil Gupta, Adv.

                                                                            versus

                                       COMMISSIONER OF DELHI GST DEPARTMENT OF
                                       TRADE AND TAXES AND ANR.         .....Respondents
                                                    Through: Mr. Udit Malik, ASC with Ms.
                                                             Rima Rao & Ms. Palak Sharma,
                                                             Advs.
                                                             Mr. Rajeev Aggarwal, ASC
                                                             with Mr. Shubham Goel, Mr.
                                                             Mayank Kamra and Mr.
                                                             Siddharth Goel, Advs. for R-1
                                                             and R-2.
                             74
                             +         W.P.(C) 4110/2024, CM APPL. 16777/2024 (Stay)
                                       M/S VIJAY NIRMAN COMPANY
                                       PRIVATE LIMITED                   .....Petitioner
                                                     Through: Mr. Anil Bezawada, Ms. Tanvi
                                                              Dubey, Mr. Mekala Ganesh
                                                              Kumar Reddy and Mr. Aditya
                                                              Nema, Advs.

                                                                            versus

                                       THE ADDITIONAL COMMISSIONER OF CENTRAL TAX
                                       & ORS.                           .....Respondents
                                                    Through: Mr. Udit Malik, ASC with Ms.
                                                             Rima Rao & Ms. Palak Sharma,
                                                             Advs.
                                                             Mr. Rajeev Aggarwal, ASC



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 03/02/2025 at 21:49:38
                                                                                                      with Mr. Shubham Goel, Mr.
                                                                                                     Mayank Kamra and Mr.
                                                                                                     Siddharth Goel, Advs. for R-4.
                                                                                                     Mr. Aditya Singla, SSC with
                                                                                                     Mr. Arya Suresh, Adv.
                             75
                             +         W.P.(C) 5638/2024, CM APPL.                                                         23248/2024   (Stay),
                                       63743/2024 (140 Days Delay in C.A.)

                                       KIRAN AGARWAL PROPRIETOR JAI SHRI SANWARIYA
                                       TRADERS THROUGH ITS KARTA SH KIRAN AGARWAL
                                                                              .....Petitioner
                                                   Through: Mr. A.K. Babbar and Mr. Rahul
                                                             Chauhan, Advs.

                                                                            versus

                                       GOVT OF NCT OF DELHI                                          THROUGH CHIEF
                                       SECRETARY & ORS.                                                          .....Respondent
                                                    Through:                                         Mr. Udit Malik, ASC with Ms.
                                                                                                     Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.
                                                                                                     Mr. R. Ramachandran, SSC
                                                                                                     with Mr. Prateek Dhir, Adv.
                                                                                                     Mr. Rajeev Aggarwal, ASC
                                                                                                     with Mr. Shubham Goel, Mr.
                                                                                                     Mayank Kamra and Mr.
                                                                                                     Siddharth Goel, Advs. for R-1
                                                                                                     to R-3.
                                                                                                     Ms. Neha Rastogi, SPC with
                                                                                                     Mr. Animesh Rastogi and Mr.
                                                                                                     Vibhav Singh, Advs. for R-4.

                             76
                             +         W.P.(C) 6169/2024, CM APPL. 25668/2024 (Stay)
                                       PROCTER AND GAMBLE HOME PRODUCTS PRIVATE
                                       LIMITED                         .....Petitioner
                                                    Through: Mr. Dharnendra Kumar Rana,
                                                             Ms. Priyanka Singla, Mr.
                                                             Tanmay Mangal, Mr. Surosh
                                                             Qazi, Mr. Udit Chauhan 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 03/02/2025 at 21:49:38
                                                                                                      Mr. Aditya Arora, Advs.


                                                                            versus

                                       GOODS AND SERVICES TAX
                                       COUNCIL & ORS.                    .....Respondents
                                                    Through: Mr. Udit Malik, ASC with Ms.
                                                             Rima Rao & Ms. Palak Sharma,
                                                             Advs.
                                                             Mr. Raghvendra Shukla, SPC
                                                             with Mr. Anil Devlal, GP for R-
                                                             2.
                                                             Mr. Rajeev Aggarwal, ASC
                                                             with Mr. Shubham Goel, Mr.
                                                             Mayank Kamra and Mr.
                                                             Siddharth Goel, Advs. for R-4
                                                             to 7.
                                                             Mr. Aditya Singla, SSC and
                                                             Mr. Arya Suresh, Adv.

                             77
                             +         W.P.(C) 6854/2024, CM APPL. 28588/2024 (Interim Relief)
                                       SURENDER KUMAR GUPTA PROPRIETOR S K
                                       COLOURS AND CHEMICALS            .....Petitioner
                                                    Through: Mr. A.K. Babbar and Mr. Rahul
                                                             Chauhan, Advs.

                                                                            versus

                                       GOVT OF NCT OF DELHITHROUGH CHIEF
                                       SECRETARY & ORS.                  .....Respondents
                                                    Through: Mr. Udit Malik, ASC with Ms.
                                                             Rima Rao & Ms. Palak Sharma,
                                                             Advs.
                                                             Mr. Rajeev Aggarwal, ASC
                                                             with Mr. Shubham Goel, Mr.
                                                             Mayank Kamra and Mr.
                                                             Siddharth Goel, Advs.
                                                             Mr. Arnav Kumar, SSC with
                                                             Mr. Priyam Gandhi, Advs. for


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 03/02/2025 at 21:49:38
                                                                                                      R-4 and 5.
                             78
                             +         W.P.(C) 6917/2024, CM APPL. 28773/2024 (Stay)
                                       ASHISH SINGHAL PROPRIETOR APN
                                       TRADING CO.                       .....Petitioner
                                                    Through: Mr. Rajesh Jain, Mr. Virag
                                                             Tiwari, Mr. Ramashish , Mr.
                                                             Rishabh Jain, Mr. Rajiv
                                                             Agarwal    &       Ms.      Tanya
                                                             Saraswat, Advs.

                                                                            versus

                                       PR. COMMISSIONER OF DELHI GOODS
                                       AND SERVICES TAX & ORS.            .....Respondents
                                                     Through: Mr. Udit Malik, ASC with Ms.
                                                              Rima Rao & Ms. Palak Sharma,
                                                              Advs.
                                                              Mr. Anurag Ojha, SSC with
                                                              Mr. Subham Kumar and Mr.
                                                              Dipak Raj, Advs.
                                                              Mr. Rajeev Aggarwal, ASC
                                                              with Mr. Shubham Goel, Mr.
                                                              Mayank Kamra and Mr.
                                                              Siddharth Goel, Advs. for R-1.
                                                              Mr. Vivek Sharma, SPC with
                                                              Ms. Prernaa Singh, Adv.
                                                              Mr. Anurag Ojha, SSC with
                                                              Mr. Subham Kumar and Mr.
                                                              Dipak Raj, Advs. for R-3.
                                                              Mr. R. Ramachandran, SSC
                                                              with Mr. Prateek Dhir, Adv.
                             79
                             +         W.P.(C) 6992/2024, CM APPL. 29093/2024 (Interim Relief)
                                       M/S NEWGEN PARTNERS                                                      .....Petitioner
                                                    Through:                                         Appearance not given.

                                                                            versus

                                       UNION OF INDIA & 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 03/02/2025 at 21:49:38
                                                                             Through:                 Mr. Anurag Ojha, SSC with
                                                                                                     Mr. Subham Kumar and Mr.
                                                                                                     Dipak Raj, Advs. for R-2.
                                                                                                     Mr. Udit Malik, ASC with Ms.
                                                                                                     Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.
                                                                                                     Mr. Rajeev Aggarwal, ASC
                                                                                                     with Mr. Shubham Goel, Mr.
                                                                                                     Mayank Kamra and Mr.
                                                                                                     Siddharth Goel, Advs.

                             80
                             +         W.P.(C) 7531/2024, CM APPL. 31350/2024 (Stay)
                                       JOHN PHILIPOSE PROPRIETOR M/S
                                       PHILIPHOSE                        .....Petitioner
                                                     Through: Mr. A. K. Babbar and Mr.
                                                              Rahul Chauhan, Advs.

                                                                            versus

                                       GOVT. OF NCT OF DELHI THROUGH CHIEF
                                       SECRETARY, & ORS.                    .....Respondents
                                                     Through: Mr. Udit Malik, ASC with Ms.
                                                               Rima Rao & Ms. Palak Sharma,
                                                               Advs.
                                                               Mr. Rajeev Aggarwal, ASC
                                                               with Mr. Shubham Goel, Mr.
                                                               Mayank Kamra and Mr.
                                                               Siddharth Goel, Advs. for R-1
                                                               and 3.
                                                               Mr.Aakarsh Srivastava, SC
                                                               with Mr.Anand Pandey, Adv.
                                                               for R-4 and 5.
                                                               Ms.Suruchi Mittal, SPC for R4.

                             81
                             +         W.P.(C) 7896/2024, CM APPL. 32632/2024 (Interim Relief)
                                       ABHINAV GUPTA M/S CL INTERNATIONAL .....Petitioner
                                                   Through:




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 03/02/2025 at 21:49:38
                                                                             versus

                                       GOVT. OF NCT OF DELHI & ORS.       .....Respondents
                                                     Through: Mr. Udit Malik, ASC with Ms.
                                                              Rima Rao & Ms. Palak Sharma,
                                                              Advs.
                                                              Mr. Raj Kumar Yadav, Adv.
                                                              Mr. Anurag Ojha, SSC with
                                                              Mr. Subham Kumar and Mr.
                                                              Dipak Raj, Advs. for R-5.
                                                              Mr. Avishkar Singhvi, Mr.
                                                              Naved Ahmad, Mr. Vivek
                                                              Kumar, Ms. Divya Prabha
                                                              Singh & Ms. Sakshi Raman,
                                                              Advs.

                             82
                             +         W.P.(C) 8184/2024, CM APPL. 33581/2024 (Interim Relief)
                                       GREENEDGE CLINIC PROPRIETOR VINAYAK ABBOT
                                       THROUGH SPA PANKAJ JAGGI         .....Petitioner
                                                    Through: Mr.Rakesh Kumar, Mr. Parveen
                                                             Kumar Gambhir & Mr. Deepak
                                                             Kumar Prasad, Advs.

                                                                            versus

                                       COMMISSIONER DELHI GOODS AND SERVICE TAX
                                       AND OTHERS                      .....Respondents
                                                   Through: Mr. Udit Malik, ASC with Ms.
                                                            Rima Rao & Ms. Palak Sharma,
                                                            Advs.
                                                            Mr. Akshay Amritanshu, SSC
                                                            with Ms. Drishti Saraf and Ms.
                                                            Pragya Upadhyay, Advs.
                                                            Mr. Avishkar Singhvi, Mr.
                                                            Naved Ahmad, Mr. Vivek
                                                            Kumar, Ms. Divya Prabha
                                                            Singh & Ms. Sakshi Raman,
                                                            Advs.
                                                            Mr. N.K. Aggarwal, SPC for
                                                            R3/UOI.


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 03/02/2025 at 21:49:38
                              83
                             +         W.P.(C) 8227/2024, CM APPL. 33852/2024 (Interim Relief)
                                       VIJAY AND COMPANY THROUGH ITS PROPRIETOR
                                       MRS SEEMA TAYAL                  .....Petitioner
                                                    Through: Mr.Rakesh Kumar, Mr. Parveen
                                                             Kumar Gambhir & Mr. Deepak
                                                             Kumar Prasad, Advs.

                                                                            versus

                                       COMMISSIONER DELHI GOODS AND SERVICE TAX
                                       AND OTHERS                      .....Respondents
                                                   Through: Mr. Udit Malik, ASC with Ms.
                                                            Rima Rao & Ms. Palak Sharma,
                                                            Advs.

                             84
                             +         W.P.(C) 9114/2024, CM APPL. 37281/2024 (Interim Relief)
                                       RIYAZ AHMED TRADE NAME
                                       R. M. ENTERPRISES                  .....Petitioner
                                                      Through: Mr. Wahaj Ahmad Khan and
                                                               Mr. Monis Khan, Advs.

                                                                            versus

                                       PROPER OFFICER SGST WARD -24 ZONE -1 ...Respondent
                                                    Through: Mr. Udit Malik, ASC with Ms.
                                                             Rima Rao & Ms. Palak Sharma,
                                                             Advs.
                                                             Mr.Rajeev Aggarwal, ASC with
                                                             Mr.Shubham Goel, Mr.Mayank
                                                             Kamra and Mr. Siddharth Goel,
                                                             Advs. for R-1 & 2.

                             85
                             +         W.P.(C) 9214/2024, CM APPL. 37749/2024 (Interim Relief)
                                       ENGINEERS INDIA LIMITED           .....Petitioner
                                                    Through: Mr. V. Shidharan, Sr. Adv. with
                                                              Mr.Yogendra Aldak, Mr.Kunal


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 03/02/2025 at 21:49:38
                                                                                                      Kapoor, Mr.Agrim Arora,
                                                                                                     Mr.Sumit Khadaria, Ms.Purvi
                                                                                                     Sinha and Mr.Yatharth Tripathi,
                                                                                                     Advs.

                                                                            versus

                                       UNION OF INDIA & ORS.                                                     .....Respondents
                                                     Through:                                        Mr. Jatin Singh, Adv. for
                                                                                                     R1/UOI.
                                                                                                     Mr. Udit Malik, ASC with Ms.
                                                                                                     Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.
                                                                                                     Mr. Shushil Kumar Pandey,
                                                                                                     SPC with Mr. Hemant Kumar
                                                                                                     Mishra, Adv. for R-1.
                                                                                                     Mr.Rajeev Aggarwal, ASC with
                                                                                                     Mr.Shubham Goel, Mr.Mayank
                                                                                                     Kamra and Mr. Siddharth Goel,
                                                                                                     Advs. for R-2 & 3.

                             86
                             +         W.P.(C) 9546/2024, CM APPL. 39114/2024 (Interim Relief)
                                       CHARU OVERSEAS PVT. LTD.          .....Petitioner
                                                   Through: Mr. Rajesh Jain, Mr. Virag
                                                             Tiwari, Mr. Ramashish , Mr.
                                                             Rishabh Jain, Mr. Rajiv
                                                             Agarwal    &       Ms.      Tanya
                                                             Saraswat, Advs.

                                                                            versus

                                       PR. COMMISSIONER OF DELHI GOODS AND
                                       SERVICES TAX & ORS.                .....Respondents
                                                     Through: Mr. Sahaj Garg, SPC for UOI.
                                                              Mr. Udit Malik, ASC with Ms.
                                                              Rima Rao & Ms. Palak Sharma,
                                                              Advs.
                                                              Mr. Anurag Ojha, SSC with
                                                              Mr. Subham Kumar and Mr.
                                                              Dipak Raj, Advs. for R-3.


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 03/02/2025 at 21:49:38
                              87
                             +         W.P.(C) 10477/2024, CM APPL. 43085/2024 (Interim Relief)
                                       63055/2024 (Interim Relief)

                                       MOTHER DAIRY FRUIT AND VEGETABLE PRIVATE
                                       LIMITED                          .....Petitioner
                                                   Through: Mr. Kamal Sawhney with Mr.
                                                             Deepak Thackur, Ms. Aakansha
                                                             Wadhwani and Mr. Rishabh
                                                             Misha, Advs.

                                                                            versus

                                       SALES TAX OFFICER, CLASS-II, WARD-207,
                                       ZONE-11 & ORS.                      .....Respondents
                                                      Through: Mr. Udit Malik, ASC with Ms.
                                                               Rima Rao & Ms. Palak Sharma,
                                                               Advs.
                                                               Mr.Rajeev Aggarwal, ASC with
                                                               Mr.Shubham Goel, Mr.Mayank
                                                               Kamra and Mr. Siddharth Goel,
                                                               Advs. for R-1 & 3.
                                                               Mr. Anil Kumar Saxena, SPC
                                                               with Mr. Rajendra Rawat, Adv.
                                                               for R-4.

                             88
                             +         W.P.(C) 10590/2024, CM APPL. 43568/2024 (Interim Relief)
                                       TOSHNIWAL ELECTRICALS PVT LTD THROUGH ITS
                                       DIRECTOR MUKUND MAHESHWARI .....Petitioner
                                                    Through: Mr. A.K. Babbar and Mr. Rahul
                                                             Chauhan, Advs.

                                                                            versus

                                       GOVT OF NCT OF DELHI THROUGH CHIEF
                                       SECRETARY & ORS.                 .....Respondents
                                                    Through: Mr.Udit Malik, ASC with Ms.
                                                              Rima Rao & Ms. Palak Sharma,
                                                              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 03/02/2025 at 21:49:38
                                                                                                      Mr. Anuj Aggarwal, ASC with
                                                                                                     Mr. Yash Upadhyay, Mr.
                                                                                                     Siddhant Dutt and Ms. Ishita
                                                                                                     Pandey, Advs. for R-1,2 and 3.
                                                                                                     Mr. Anurag Ojha, SSC with
                                                                                                     Mr. Subham Kumar and Mr.
                                                                                                     Dipak Raj, Advs. for R-3.

                             89
                             +         W.P.(C) 11267/2024, CM APPL. 62568/2024 (Stay)
                                       CRISTOO ARORA                                                           .....Petitioner
                                                    Through:                                         Mr. Nikhil Goyal aned Mr.
                                                                                                     Bankim Garg, Advs.

                                                                            versus

                                       UNION OF INDIA AND ANR             .....Respondents
                                                     Through: Ms. Suruchi Mittal, SPC, UOI.
                                                              Mr. Udit Malik, ASC with Ms.
                                                              Rima Rao & Ms. Palak Sharma,
                                                              Advs.
                                                              Mr. Aditya Singh, SSC with
                                                              Mr. Arya Suresh, Adv.
                                                              Mr. Gibran Naushad, SSC with
                                                              Mr. Harsh Singhal, Adv. for
                                                              CBIC.

                             90
                             +         W.P.(C) 12672/2024, CM APPL. 52806/2024 (Stay)
                                       FAIR DEAL CARS PVT. LTD. THROUGH AUTHORISED
                                       REPRESENTATIVE SYED ARIF HUSSAIN, .....Petitioner
                                                    Through: Mr. Rajesh Jain, Mr. Virag
                                                               Tiwari, Mr. Ramashish , Mr.
                                                               Rishabh Jain, Mr. Rajiv
                                                               Agarwal    &    Ms.    Tanya
                                                               Saraswat, Advs.

                                                                            versus

                                       THE COMMISSIONER CGST, DELHI EAST



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 03/02/2025 at 21:49:38
                                        COMMISSIONERATE & ANR.           .....Respondents
                                                   Through: Mr. Udit Malik, ASC with Ms.
                                                            Rima Rao & Ms. Palak Sharma,
                                                            Advs.
                                                            Mr. Nune Balraj, SPC for
                                                            R2/UOI with Ms. Meghna Rao
                                                            and Mr. Harshit Goel, Advs.
                                                            Mr. Gibran Naushad, SSC with
                                                            Mr. Harsh Singhal, Adv. for
                                                            CBIC.

                             91
                             +         W.P.(C) 13671/2024, CM APPL. 57296/2024 (Direction)
                                       M/S. JINENDER PAPER MART THROUGH
                                       ITS PROPRIETOR                 .....Petitioner
                                                      Through:

                                                                            versus

                                       SALES TAX OFFICER CLASSII/AVATO WARD
                                       12, ZONE-2, DELHI AND ORS            .....Respondents
                                                      Through: Mr. Rajeev Aggarwal, ASC
                                                                with Mr. Shubham Goel, Mr.
                                                                Mayank Kamra and Mr.
                                                                Siddharth Goel, Advs. for R-1.
                                                                Mr. Udit Malik, ASC with Ms.
                                                                Rima Rao & Ms. Palak Sharma,
                                                                Advs.
                                                                Mr. Anurag Ojha, SSC with
                                                                Mr. Subham Kumar and Mr.
                                                                Dipak Raj, Advs.

                             92
                             +         W.P.(C) 13884/2024, CM APPL. 58096/2024 (Stay)
                                       DEEPAK KHANDELWAL PROPRIETOR SHRI
                                       SHYAM METAL                     .....Petitioner
                                                   Through: Mr. Rajesh Jain, Mr. Virag
                                                            Tiwari, Mr. Ramashish, Mr.
                                                            Rishabh Jain, Mr. Rajiv
                                                            Agarwal and Ms. Tanya



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 03/02/2025 at 21:49:38
                                                                                                      Saraswat, Advs.


                                                                            versus

                                       THE UNION OF INDIA REVENUE SECRETARY,
                                       MINISTRY OF FINANCE & ORS.         .....Respondents
                                                     Through: Mr. Tanveer Ahmed Ansari,
                                                              SPC for UOI.
                                                              Mr. Udit Malik, ASC with Ms.
                                                              Rima Rao & Ms. Palak Sharma,
                                                              Advs.
                                                              Mr. Rajeev Aggarwal, ASC
                                                              with Mr. Shubham Goel, Mr.
                                                              Mayank Kamra and Mr.
                                                              Siddharth Goel, Advs. for R-2.
                                                              Mr. Anurag Ojha, SSC with
                                                              Mr. Subham Kumar and Mr.
                                                              Dipak Raj, Advs. for R-3/CBIC

                             93
                             +         W.P.(C) 14041/2024, CM APPL. 58769/2024 (Stay)
                                       J M TRADERS THROUGH PROPRIETOR SHIVAM
                                       BANSAL                             .....Petitioner
                                                     Through: Mr. Prabhat Kumar, Ms. Mehak
                                                              Dhiman and Mr. Utkarsh
                                                              Kumar, Advs.

                                                                            versus

                                       UNION OF INDIA & ORS.                                                    .....Respondents
                                                     Through:                                        Mr. Udit Malik, ASC with Ms.
                                                                                                     Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.

                             94
                             +         W.P.(C) 14045/2024, CM APPL. 58782/2024 (Stay)
                                       M/S KAVISH ISPAT THROUGH PROPRIETOR SUNIL
                                       BANSAL                           .....Petitioner
                                                     Through: Mr. Prabhat Kumar & 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 03/02/2025 at 21:49:38
                                                                                                      Utkarsh Kumar, Advs.


                                                                            versus

                                       UNION OF INDIA & ORS.                                                     .....Respondents
                                                     Through:                                        Mr. Udit Malik, ASC with Ms.
                                                                                                     Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.
                                                                                                     Mr. Atul Tripathi, SSC, CBIC
                                                                                                     for R-2.
                                                                                                     Mr. Rajeev Aggarwal, ASC
                                                                                                     with Mr. Shubham Goel, Mr.
                                                                                                     Mayank Kamra, Mr. Ankit
                                                                                                     Gupta, Mr. Sidharth Goel,
                                                                                                     Advs. for R-3 & 4.
                                                                                                     Mr. Aditya Singla, SSC CBIC
                                                                                                     with Mr. Arya Suresh, Advs.

                             95
                             +         W.P.(C) 14105/2024, CM APPL. 58998/2024 (Interim Stay)
                                       M/S VIKAS SALES THROUGH ITS PROPRIETOR VIKAS
                                       KUMAR                             .....Petitioner
                                                     Through: Mr. Gaurav Gupta and Mr.
                                                              Deepanshu Saini, Advs.

                                                                            versus

                                       UNION OF INDIA & ANR.                                                    .....Respondents
                                                     Through:                                        Mr. N.K. Aggarwal, SPC for
                                                                                                     R1/UOI.
                                                                                                     Mr. Udit Malik, ASC with Ms.
                                                                                                     Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.

                             96
                             +         W.P.(C) 14331/2024, CM APPL. 59991/2024 (Interim Stay)
                                       TANISHKA STEEL THROUGH ITS PARTNER MR
                                       RAJESH GARG 2017 18              .....Petitioner
                                                    Through: Mr.Rakesh Kumar, Mr. Parveen



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 03/02/2025 at 21:49:38
                                                                                                      Kumar Gambhir & Mr. Deepak
                                                                                                     Kumar Prasad, Advs.

                                                                            versus

                                       COMMISSIONER DELHI GOODS AND SERVICE
                                       TAX AND OTHERS                    .....Respondents
                                                    Through: Mr. Arun Khatri, SSC with Mr.
                                                             Sahil, Ms. Anushka Bhalla and
                                                             Ms. Tracy, Advs.
                                                             Mr. Udit Malik, ASC with Ms.
                                                             Rima Rao & Ms. Palak Sharma,
                                                             Advs.

                             97
                             +         W.P.(C) 14378/2024, CM APPL. 60157/2024 (Interim Relief)
                                       MOHAMMED AFZAL (TRADE NAME) INDIAN
                                       ENTERPRISES                     .....Petitioner
                                                   Through: Mr.Rakesh Kumar, Mr.Parveen
                                                            Kumar Gambhir & Mr.Deepak
                                                            Kumar Prasad, Advs.
                                                            Mr. Wahaj Ahmad Khan and
                                                            Mr. Monis Khan, Advs.

                                                                            versus

                                       SALES TAX OFFICER CLASS II/AVATO
                                       AND ANR                           .....Respondents
                                                     Through: Mr. Udit Malik, ASC with Ms.
                                                              Rima Rao & Ms. Palak Sharma,
                                                              Advs.

                             98
                             +         W.P.(C) 14506/2024, CM APPL. 60781/2024 (Interim Relief)
                                       TANISHKA STEEL THROUGH ITS PARTNER MR.
                                       RAJESH GARG 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 03/02/2025 at 21:49:38
                                        COMMISSIONER DELHI GOODS AND SERVICE TAX
                                       AND OTHERS                       .....Respondents
                                                   Through: Mr. Arun Khatri, SSC with Mr.
                                                            Sahil, Ms. Anushka Bhalla and
                                                            Ms. Tracy, Advs.
                                                            Mr.     Ghanshyam       Mishra,
                                                            CGSPC for R-3.
                                                            Mr. Udit Malik, ASC with Ms.
                                                            Rima Rao & Ms. Palak Sharma,
                                                            Advs.

                             99
                             +         W.P.(C) 14538/2024, CM APPL. 60959/2024 (Interim Relief)
                                       WORLD ART PRESS THROUGH ITS PROPRIETOR MS
                                       RASHI BANSAL 2017 18             .....Petitioner
                                                    Through: Mr. Rakesh Kumar, Mr.
                                                             Parveen Kumar Gambhir & Mr.
                                                             Deepak Kumar Prasad, Advs.

                                                                            versus

                                       COMMISSIONER DELHI GOODS AND SERVICE TAX
                                       AND OTHERS                      .....Respondents
                                                   Through: Mr. Rajeev Aggarwal, ASC
                                                            with Mr. Shubham Goel, Mr.
                                                            Mayank Kamra and Mr.
                                                            Siddharth Goel, Advs. for R-1
                                                            & R-2.
                                                            Mr. Manish Rohilla, SPC for
                                                            R3 & 4/UOI.
                                                            Mr. Udit Malik, ASC with Ms.
                                                            Rima Rao & Ms. Palak Sharma,
                                                            Advs.

                             100
                             +         W.P.(C) 14575/2024, CM APPL. 61119/2024 (Stay)
                                       M/S PRIME INTERGLOBE PRIVATE LIMITED .....Petitioner
                                                     Through: Mr. Vineet Bhatia, Ms.
                                                              Aamnaya Jagannath Mishra,
                                                              Mr. Abhinav Sharde & 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 03/02/2025 at 21:49:38
                                                                                                      Keshav Garg, Advs.

                                                                            versus

                                       UNION OF INDIA AND ORS.           .....Respondents
                                                     Through: Mr. Udit Malik, ASC with Ms.
                                                               Rima Rao & Ms. Palak Sharma,
                                                               Advs.

                             101
                             +         W.P.(C) 14596/2024
                                       MMR ELECTRICALS                                                          .....Petitioner
                                                   Through:                                          Appearance not given.

                                                                            versus

                                       SALES TAX OFFICER CLASS II, WARD106,
                                       ZONE 4, DELHI AND ANR.             .....Respondents
                                                      Through: Mr. Rajeev Aggarwal, ASC
                                                               with Mr. Shubham Goel, Mr.
                                                               Mayank Kamra and Mr.
                                                               Siddharth Goel, Advs. for R-1
                                                               & R-2.
                                                               Mr. Udit Malik, ASC with Ms.
                                                               Rima Rao & Ms. Palak Sharma,
                                                               Advs.

                             102
                             +         W.P.(C) 14642/2024, CM APPL. 61453/2024 (Interim Relief)
                                       SANGEETA GOEL WIDOW OF LATE ASHOK KUMAR
                                       GOYAL (TRADE NAME) M/S SHRI BALAJI
                                       ENTERPRISES                      .....Petitioner
                                                    Through: Mr. Wahaj Ahmad Khan and
                                                             Mr. Monis Khan, Advs.
                                                    versus

                                       SALES TAX OFFICER, CLASS II, AVATO, WARD 23-
                                       ZONE 2, TRADE AND TAX DEPARTMENT, N.C.T. OF
                                       DELHI, NEW DELHI AND ANR.         .....Respondents
                                                     Through: Mr. Udit Malik, ASC with 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 03/02/2025 at 21:49:38
                                                                                                      Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.
                                                                                                     Mr. Shankar Kumar Jha, SPC,
                                                                                                     UOI.

                             103
                             +         W.P.(C) 14648/2024, CM APPL. 61484/2024 (Interim Relief)
                                       AKASH GUPTA (TRADE NAME) YOGI
                                       SANITATIONS                      .....Petitioner
                                                    Through: Mr. Wahaj Ahmad Khan and
                                                             Mr. Monis Khan, Advs.
                                                    versus

                                       SALES TAX OFFICER, CLASS II, AVATO,
                                       WARD 23- ZONE 2                   .....Respondent
                                                     Through: Mr. Rajeev Aggarwal, ASC
                                                              with Mr. Shubham Goel, Mr.
                                                              Mayank Kamra and Mr.
                                                              Siddharth Goel, Advs. for R-1
                                                              & R-2.
                                                              Mr. Udit Malik, ASC with Ms.
                                                              Rima Rao & Ms. Palak Sharma,
                                                              Advs.

                             104
                             +         W.P.(C) 14654/2024, CM APPL. 61497/2024 (Interim Relief)
                                       BRIJ MACHINE TOOLS THROUGH ITS PROPRIETER
                                       BRIJ MOHAN AGARWAL                .....Petitioner
                                                     Through: Appearance not given.

                                                                            versus

                                       GOVT OF NCT OF DELHI & ORS.       .....Respondents
                                                    Through: Mr. Rajeev Aggarwal, ASC
                                                              with Mr. Shubham Goel, Mr.
                                                              Mayank Kamra and Mr.
                                                              Siddharth Goel, Advs. for R-1
                                                              to R-3.
                                                              Mr. Udit Malik, ASC with Ms.
                                                              Rima Rao & Ms. Palak Sharma,



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 03/02/2025 at 21:49:38
                                                                                                      Advs.
                                                                                                     Mr. Vinish Phogat, CGSPC for
                                                                                                     UOI.
                                                                                                     Mr. Anurag Ojha, SSC with
                                                                                                     Mr. Subham Kumar and Mr.
                                                                                                     Dipak Raj, Advs. for R-5/CBIC

                             105
                             +         W.P.(C) 14873/2024, CM APPL. 62427/2024 (Stay)
                                       SHREE KRISHNA STEEL TRADERS THROUGH
                                       PROPRIETOR NIKHIL SHARMA          .....Petitioner
                                                    Through: Mr. Prabhat Kumar, Ms. Mehak
                                                             Dhiman and Mr. Utkarsh
                                                             Kumar, Advs.

                                                                            versus

                                       UNION OF INDIA & ORS.                                                     .....Respondents
                                                     Through:                                        Mr. Rajeev Aggarwal, ASC
                                                                                                     with Mr. Shubham Goel, Mr.
                                                                                                     Mayank Kamra and Mr.
                                                                                                     Siddharth Goel, Advs. for R-1
                                                                                                     & R-2.
                                                                                                     Mr. Udit Malik, ASC with Ms.
                                                                                                     Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.
                                                                                                     Mr. Aditya Singla, SSC CBIC
                                                                                                     with Mr. Arya Suresh, Advs.

                             106
                             +         W.P.(C) 14881/2024, CM APPL. 62439/2024 (Stay)
                                       69858/2024 (Amendment Of Writ Pet.)

                                       CM AIRTIME PROMOTION LLP         .....Petitioner
                                                    Through: Mr. Rajeev Aggarwal, ASC
                                                             with Mr. Shubham Goel, Mr.
                                                             Mayank Kamra and Mr.
                                                             Siddharth Goel, Advs. for R-1
                                                             & R-2.
                                                             Ms. Kavita Jha, Sr. Adv. with
                                                             Mr. Shammi Kapoor 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 03/02/2025 at 21:49:38
                                                                                                      Sandeep Gupta, Advs.

                                                                            versus

                                       SALES TAX OFFICER CLASS II AVATO (DGST)
                                       WARD 2 ZONE 2 DELHI & ANR.        .....Respondents
                                                     Through: Mr. Udit Malik, ASC with Ms.
                                                              Rima Rao & Ms. Palak Sharma,
                                                              Advs.

                             107
                             +         W.P.(C) 14933/2024, CM APPL. 62617/2024 (Stay)
                                       AMAIRA ENTERPRISES THROUGH PROPRIETOR
                                       KARAN PATNEY                     .....Petitioner
                                                   Through: Mr. Prabhat Kumar, Ms. Mehak
                                                             Dhiman and Mr. Utkarsh
                                                             Kumar, Advs.

                                                                            versus

                                       UNION OF INDIA & ORS.                                                     .....Respondents
                                                     Through:                                        Mr. Rajeev Aggarwal, ASC
                                                                                                     with Mr. Shubham Goel, Mr.
                                                                                                     Mayank Kamra and Mr.
                                                                                                     Siddharth Goel, Advs. for R-3
                                                                                                     & R-4.
                                                                                                     Mr. Udit Malik, ASC with Ms.
                                                                                                     Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.
                                                                                                     Mr. Aditya Singla, SSC CBIC
                                                                                                     with Mr. Arya Suresh, Advs.

                             108
                             +         W.P.(C) 14937/2024, CM APPL. 62651/2024 (Stay)
                                       JM TRADERS THROUGH PROPRIETOR SHIVAM
                                       BANSAL                            .....Petitioner
                                                    Through: Mr. Prabhat Kumar, Ms. Mehak
                                                             Dhiman and Mr. Utkarsh
                                                             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 03/02/2025 at 21:49:38
                                                                             versus

                                       UNION OF INDIA & ORS.                                                     .....Respondents
                                                     Through:                                        Mr. Shubham Mahajan, SPC
                                                                                                     for R-1/UOI.
                                                                                                     Mr. Rajeev Aggarwal, ASC
                                                                                                     with Mr. Shubham Goel, Mr.
                                                                                                     Mayank Kamra and Mr.
                                                                                                     Siddharth Goel, Advs. for R-2
                                                                                                     & R-3.
                                                                                                     Mr. Jatin Singh, SSC for R-2,
                                                                                                     CBIC.
                                                                                                     Mr. Avnish Singh, SPC with
                                                                                                     Mr. Vishal Kumar Yadav, Ms.
                                                                                                     Kanchan Kumari and Mr.
                                                                                                     Anant Yadav, Advs. for UOI.
                                                                                                     Mr. Udit Malik, ASC with Ms.
                                                                                                     Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.

                             109
                             +         W.P.(C) 14982/2024, CM APPL. 62809/2024 (Interim Relief)
                                       TANISHKA STEEL THROUGH ITS PARTNER MR.
                                       RAJESH GARG 2019 20              .....Petitioner
                                                    Through: Mr. Rakesh Kumar, Mr.
                                                             Parveen Kumar Gambhir & Mr.
                                                             Deepak Kumar Prasad, Advs.

                                                                            versus

                                       COMMISSIONER DELHI GOODS AND SERVICE TAX
                                       AND OTHERS                       .....Respondent
                                                   Through: Mr. Arun Khatri, SSC with Mr.
                                                            Sahil, Ms. Anushka Bhalla and
                                                            Ms. Tracy, Advs.
                                                            Mr.     Ghanshyam       Mishra,
                                                            CGSPC for R-2.
                                                            Mr. Udit Malik, ASC with Ms.
                                                            Rima Rao & Ms. Palak Sharma,
                                                            Advs.
                                                            Mr. Manish Rohilla, SPC for


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 03/02/2025 at 21:49:38
                                                                                                      R3 & 4/UOI.

                             110
                             +         W.P.(C) 15011/2024, CM APPL. 62972/2024 (Interim Relief)
                                       WORLD ART PRESS THROUGH ITS PROPRIETOR MS
                                       RASHI BANSAL 2018 19             .....Petitioner
                                                    Through: Mr. Rajeev Aggarwal, ASC
                                                             with Mr. Shubham Goel, Mr.
                                                             Mayank Kamra and Mr.
                                                             Siddharth Goel, Advs. for
                                                             DGST.
                                                             Mr. Rakesh Kumar, Mr.
                                                             Parveen Kumar Gambhir & Mr.
                                                             Deepak Kumar Prasad, Advs.

                                                                            versus

                                       COMMISSIONER DELHI GOODS AND SERVICE TAX
                                       AND OTHERS                      .....Respondents
                                                   Through: Mr. Udit Malik, ASC with Ms.
                                                            Rima Rao & Ms. Palak Sharma,
                                                            Advs.
                                                            Mr. Manish Rohilla, SPC for
                                                            R3 & 4/UOI.

                             111
                             +         W.P.(C) 15021/2024, CM APPL. 63041/2024 (Stay)
                                       M/S MAC TRADERS                                                          .....Petitioner
                                                    Through:                                         Appearance not given.

                                                                            versus

                                       UNION OF INDIA & ANR.                                                    .....Respondents
                                                     Through:                                        Mr. Udit Malik, ASC with Ms.
                                                                                                     Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.

                             112
                             +         W.P.(C) 15156/2024, CM APPL. 63558/2024 (Stay)
                                       SHIVAM IRON STORE THROUGH PROPRIETOR


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 03/02/2025 at 21:49:38
                                        JAGDISH BANSAL                                                            .....Petitioner
                                                    Through:                                         Mr. Prabhat Kumar, Ms. Mehak
                                                                                                     Dhiman and Mr. Utkarsh
                                                                                                     Kumar, Advs.
                                                                            versus

                                       UNION OF INDIA & ORS.                                                    .....Respondents
                                                     Through:                                        Mr. Rajeev Aggarwal, ASC
                                                                                                     with Mr. Shubham Goel, Mr.
                                                                                                     Mayank Kamra and Mr.
                                                                                                     Siddharth Goel, Advs. for R-3
                                                                                                     & R-4.
                                                                                                     Mr. Udit Malik, ASC with Ms.
                                                                                                     Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.
                                                                                                     Mr. Shubham Tyagi and Ms.
                                                                                                     Navruti Ojha, Advs. for R-1 &
                                                                                                     2.
                                                                                                     Mr. Akash Vajpai, Adv.


                             113
                             +         W.P.(C) 15240/2024, CM APPL. 64011/2024 (Interim Relief)
                                       BANSON ENTERPRISES                                                       .....Petitioner
                                                   Through:                                          Appearance not given.

                                                                            versus

                                       UNION OF INDIA & ORS.                                                     .....Respondents
                                                     Through:                                        Mr. Anurag Ojha, SSC with
                                                                                                     Mr. Subham Kumar and Mr.
                                                                                                     Dipak Raj, Advs. for R-1/CBIC
                                                                                                     Mr. Udit Malik, ASC with Ms.
                                                                                                     Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.
                                                                                                     Ms. Monica Benjamin, SSC for
                                                                                                     R-3.
                                                                                                     Mr. Tushar Sannu & Mr. Nikhil
                                                                                                     Kadha, Advs. for GNCTD.

                             114


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 03/02/2025 at 21:49:39
                              +         W.P.(C) 15253/2024, CM APPL. 64050/2024 (Stay)
                                       M/S FRESH FEEL APPARELS           .....Petitioner
                                                     Through: Appearance not given.

                                                                            versus

                                       UNION OF INDIA & ANR.                                                      .....Respondents
                                                     Through:                                        Mr. Rajeev Aggarwal, ASC
                                                                                                     with Mr. Shubham Goel, Mr.
                                                                                                     Mayank Kamra and Mr.
                                                                                                     Siddharth Goel, Advs. for R-2.
                                                                                                     Mrs. Abha Malhotra, Sr. CGC
                                                                                                     for R-1 with Ms. Aayushi, Adv.
                                                                                                     Mr. Udit Malik, ASC with Ms.
                                                                                                     Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.

                             115
                             +         W.P.(C) 15389/2024, CM APPL. 64531/2024 (Stay)
                                       MOHINDER KUMAR PROPRIETOR VMW
                                       ENTERPRISES                      .....Petitioner
                                                   Through: Mr. Rajesh Jain, Mr. Virag
                                                            Tiwari, Mr. Ramashish , Mr.
                                                            Rishabh Jain, Mr. Rajiv
                                                            Agarwal    &       Ms.      Tanya
                                                            Saraswat, Advs.

                                                                            versus

                                       PR. COMMISSIONER OF DELHI GOODS AND SERVICES
                                       TAX & ORS.                        .....Respondents
                                                    Through: Mr.Premtosh K. Mishra, CGSC
                                                              with Mr.Manish Vashist and
                                                              Ms.Sanya Kalsi, Advs. for UOI.
                                                              Mr. Udit Malik, ASC with Ms.
                                                              Rima Rao & Ms. Palak Sharma,
                                                              Advs.
                                                              Mr. Rajeev Aggarwal, ASC
                                                              with Mr. Shubham Goel, Mr.
                                                              Mayank Kamra 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 03/02/2025 at 21:49:39
                                                                                                      Siddharth Goel, Advs. for R-1.
                                                                                                     Mr. Anurag Ojha, SSC with
                                                                                                     Mr. Subham Kumar and Mr.
                                                                                                     Dipak Raj, Advs.
                                                                                                     Mr.Anurag Ojha, SSC with
                                                                                                     Mr.Dipak Raj and Mr.Subham
                                                                                                     Kumar, Advs. for R-3/CBIC.
                                                                                                     Mr. Aditya Singla, SSC CBIC
                                                                                                     with Mr. Arya Suresh, Advs.

                             116
                             +         W.P.(C) 15714/2024, CM APPL. 65958/2024 (Stay)
                                       G-TECHNOLOGIES THROUGH ITS PROPRIETOR MANOJ
                                       KUMAR                            .....Petitioner
                                                   Through: Mr. Ujjwal Jain, Adv.


                                                                            versus

                                       COMMISSIONER OF DGST & ORS.       .....Respondents
                                                   Through: Mr. Rajeev Aggarwal, ASC
                                                             with Mr. Shubham Goel, Mr.
                                                             Mayank Kamra and Mr.
                                                             Siddharth Goel, Advs. for
                                                             DGST.
                                                             Mr. Udit Malik, ASC with Ms.
                                                             Rima Rao & Ms. Palak Sharma,
                                                             Advs.
                                                             Mr. Anurag Ojha, SSC with
                                                             Mr. Subham Kumar and Mr.
                                                             Dipak Raj, Advs. for R4/CBIC.
                                                             Mr. Aditya Singla, SSC CBIC
                                                             with Mr. Arya Suresh, Advs.
                                                             Mr. Jatin Singh, Adv. for
                                                             R3/UOI.

                             117
                             +         W.P.(C) 15726/2024, CM APPL. 66013/2024 (Stay)
                                       D J ASSOCIATES THROUGH ITS PARTNER JAYABRATA
                                       MAULICK                         .....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 03/02/2025 at 21:49:39
                                                                             Through:                 Mr. Ujjwal Jain, Adv.


                                                                            versus

                                       COMMISSIONER OF DGST & ORS.      .....Respondents
                                                   Through: Mr. Rajeev Aggarwal, ASC
                                                             with Mr. Shubham Goel, Mr.
                                                             Mayank Kamra and Mr.
                                                             Siddharth Goel, Advs. for
                                                             DGST.
                                                             Mr. Udit Malik, ASC with Ms.
                                                             Rima Rao & Ms. Palak Sharma,
                                                             Advs.
                                                             Ms. Monica Benjamin, SSC for
                                                             R-4 & R-5.

                             118
                             +         W.P.(C) 15814/2024, CM APPL. 66415/2024 (Stay)
                                       ALAKNANDA STEEL THROUGH ITS PROPRIETOR MR.
                                       RAJESH GARG                      .....Petitioner
                                                   Through: Mr. Ujjwal Jain, Adv.

                                                                            versus

                                       COMMISSIONER OF DGST & ORS.      .....Respondents
                                                   Through: Mr. Rajeev Aggarwal, ASC
                                                             with Mr. Shubham Goel, Mr.
                                                             Mayank Kamra and Mr.
                                                             Siddharth Goel, Advs. for
                                                             DGST.
                                                             Mr. Udit Malik, ASC with Ms.
                                                             Rima Rao & Ms. Palak Sharma,
                                                             Advs.
                                                             Ms.Anushree Narain, SSC with
                                                             Mr.Ankit Kumar, Adv. for R-3
                                                             & R-5.

                             119
                             +         W.P.(C) 16072/2024, CM APPL. 67495/2024 (Stay)



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 03/02/2025 at 21:49:39
                                        RAHUL SINGHAL PROPRIETOR SHIVALIK
                                       ENTERPRISES                       .....Petitioner
                                                   Through: Mr. Rajesh Jain, Mr. Virag
                                                             Tiwari, Mr. Ramashish, Mr.
                                                             Rishabh Jain, Mr. Rajiv
                                                             Agarwal and Ms. Tanya
                                                             Saraswat, Advs.

                                                                            versus

                                       THE COMMISSIONER, CENTRAL TAX, (DELHI WEST)
                                       ENGG. INDIA LTD., & ORS.             .....Respondents
                                                     Through: Mr. Udit Malik, ASC with Ms.
                                                                Rima Rao & Ms. Palak Sharma,
                                                                Advs.
                                                                Mr. Anurag Ojha, SSC with
                                                                Mr. Subham Kumar and Mr.
                                                                Dipak Raj, Advs. for R-3/CBIC
                                                                Mr. Piyush Beriwal, Mr. Sandip
                                                                Munian and Ms. Jyotsna Vyas,
                                                                Advs.

                             120
                             +         W.P.(C) 16109/2024
                                       N B ENTERPRISES                                                          .....Petitioner
                                                     Through:                                        Mr. Ajay Garg, Mr. Deepak
                                                                                                     Singh, Ms. Shivani and Ms.
                                                                                                     Rupanshi, Adv.

                                                                            versus

                                       THE PRINCIPAL COMMISSIONER OF DELHI
                                       GOODS AND SERVICE TAX & ORS.      .....Respondents
                                                     Through: Mr. Shankar Kumar Jha, SPC,
                                                              UOI.
                                                              Mr. Rajeev Aggarwal, ASC
                                                              with Mr. Shubham Goel, Mr.
                                                              Mayank Kamra and Mr.
                                                              Siddharth Goel, Advs. for
                                                              DGST.
                                                              Mr. Udit Malik, ASC with 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 03/02/2025 at 21:49:39
                                                                                                      Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.
                                                                                                     Mr. Shankar Kumar Jha, SPC,
                                                                                                     UOI.
                                                                                                     Mr.Akarsh Srivastava, S.C.
                                                                                                     with Mr.Anand Pandey, Adv.
                                                                                                     for R-3 & 4

                             121
                             +         W.P.(C) 16121/2024, CM APPL. 67718/2024 (Stay)
                                       M/S RELIANT FACILITY MANAGEMENT PVT. LTD.
                                       (THROUGH ITS DIRECTOR SMT. RAJNI SINGH)
                                                                              .....Petitioner
                                                     Through: Mr. R.P. Singh, Mr. Aman
                                                              Sinha, Mr. Nirmal Dixit and
                                                              Mr. Yash Aggarwal, Advs.

                                                                            versus

                                       CENTRAL BOARD OF INDIRECT TAXES (THROUGH ITS
                                       CHAIRMAN) & ANR.                  .....Respondents
                                                    Through: Mr. Anurag Ojha, SSC with
                                                             Mr. Subham Kumar and Mr.
                                                             Dipak Raj, Advs. for R-1/CBIC
                                                             Mr. Udit Malik, ASC with Ms.
                                                             Rima Rao & Ms. Palak Sharma,
                                                             Advs.
                                                             Mr. Rajeev Aggarwal, ASC
                                                             with Mr. Shubham Goel, Mr.
                                                             Mayank Kamra and Mr.
                                                             Siddharth Goel, Advs. for R-2.

                             122
                             +         W.P.(C) 16228/2024, CM APPL. 68179/2024 (Stay)
                                       SHREE SUDERSHAN ASSOCIATES INDIA PRIVATE
                                       LIMITED THROUGH ITS AUTHORIZED REPRESENTIVE
                                       MR VIJAY KUMAR JAIN             .....Petitioner
                                                    Through: Mr. Dharnendra Kumar Rana,
                                                             Ms. Priyanka Singla, Mr.
                                                             Tanmay Mangal, Mr. Surosh



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 03/02/2025 at 21:49:39
                                                                                                      Qazi, Mr. Udit Chauhan and
                                                                                                     Mr. Aditya Arora, Advs.

                                                                            versus

                                       GOOD AND SERVIES TAX COUNCIL THROUGH THE
                                       SECRETARY GST COUNCIL SECRETARIAT & ORS.
                                                                              .....Respondent
                                                    Through: Ms.Anushree Narain, SSC with
                                                             Mr.Ankit Kumar, Adv. for R-1.
                                                             Mr. Sushil Raaja, SPC, UOI.
                                                             Mr. Udit Malik, ASC with Ms.
                                                             Rima Rao & Ms. Palak Sharma,
                                                             Advs.
                                                             Mr. Avishkar Singhvi, Mr.
                                                             Naved Ahmad, Mr. Vivek
                                                             Kumar, Ms. Divya Prabha
                                                             Singh & Ms. Sakshi Raman,
                                                             Advs.
                                                             Mr. Aditya Singla, SSC CBIC
                                                             with Mr. Arya Suresh, Advs.

                             123
                             +         W.P.(C) 16393/2024, CM APPL. 69092/2024 (Stay)
                                       LAXMI PLASTIC PRODUCTS THROUGH ITS
                                       PROPRIETOR MR JATIN GROVER               .....Petitioner
                                                     Through: Mr. Ujjwal Jain, Adv.

                                                                            versus

                                       COMMISSIONER OF DGST & ORS.       .....Respondents
                                                   Through: Mr. Rajeev Aggarwal, ASC
                                                             with Mr. Shubham Goel, Mr.
                                                             Mayank Kamra and Mr.
                                                             Siddharth Goel, Advs. for
                                                             DGST.
                                                             Mr. Sushil Raaja, SPC, UOI.
                                                             Mr. Udit Malik, ASC with Ms.
                                                             Rima Rao & Ms. Palak Sharma,
                                                             Advs.
                                                             Mr. Vinay Yadav, SPC with


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 03/02/2025 at 21:49:39
                                                                                                      Mr. Abhinav M. Goel, Ms.
                                                                                                     Ansh Kalia and Ms. Kamna
                                                                                                     Behrani, Advs. for R-3/UOI.
                                                                                                     Ms.Anushree Narain, SSC with
                                                                                                     Mr.Ankit Kumar, Adv. for R-3
                                                                                                     to 5.
                                                                                                     Mr. Aditya Singla, SSC CBIC
                                                                                                     with Mr. Arya Suresh, Advs.

                             124
                             +         W.P.(C) 16441/2024, CM APPL. 69421/2024 (Stay)
                                       GURUKIRPA ENTERPRISES THROUGH ITS
                                       PROPRIETOR RANJEETA CHATRATH .....Petitioner
                                                    Through: Mr. Ujjwal Jain, Adv.

                                                                            versus

                                       COMMISSIONER OF DGST & ORS.       .....Respondents
                                                   Through: Mr. Udit Malik, ASC with Ms.
                                                             Rima Rao & Ms. Palak Sharma,
                                                             Advs.
                                                             Mr. Anurag Ojha, SSC with
                                                             Mr. Subham Kumar and Mr.
                                                             Dipak Raj, Advs. for R-4/CBIC
                                                             Mr. Kushal Kumar, SPC with
                                                             Mr. Suryansh Gaur, Adv. for
                                                             R-3/UOI.

                             125
                             +         W.P.(C) 16494/2024, CM APPL. 69711/2024 (Interim Stay)
                                       ABDUL GAFFAR PROP. M/S FARHAD
                                       TRADERS                          .....Petitioner
                                                   Through: Mr. Nitin Gulati, Adv.

                                                                            versus

                                       UNION OF INDIA & ANR.                                                    .....Respondents
                                                     Through:                                        Ms. Pratima N. Lakra, CGSC
                                                                                                     with Mr. Ankur Yadav, GP,
                                                                                                     with Mr. Chandan Prajapati 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 03/02/2025 at 21:49:39
                                                                                                      Mr. Kashish G. Baweja, Advs
                                                                                                     for R-1/UOI.
                                                                                                     Mr. Rajeev Aggarwal, ASC
                                                                                                     with Mr. Shubham Goel, Mr.
                                                                                                     Mayank Kamra and Mr.
                                                                                                     Siddharth Goel, Advs. for R-2.
                                                                                                     Mr. Udit Malik, ASC with Ms.
                                                                                                     Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.

                             126
                             +         W.P.(C) 16514/2024, CM APPL. 69757/2024 (Stay)
                                       M/S HINDUSTAN CONSTRUCTION
                                       COMPANY LTD.                      .....Petitioner
                                                    Through: Mr. Bharat Raichandani, Mr.
                                                             Deepak Kumar Khokhar, Ms.
                                                             Annweshaa Laskar, Ms. Prachi
                                                             Sharma and Mr. Chaitanya G
                                                             Tripathi, Advs.

                                                                            versus

                                       UNION OF INDIA & ORS.                                                     .....Respondents
                                                     Through:                                        Mr. Ashish Goyal, SPC with
                                                                                                     Mr. Anurag Singhal, Adv. for
                                                                                                     R-1.
                                                                                                     Mr. Udit Malik, ASC with Ms.
                                                                                                     Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.
                                                                                                     Mr. Aditya Singla, SSC CBIC
                                                                                                     with Mr. Arya Suresh, Advs.


                             127
                             +         W.P.(C) 16516/2024, CM APPL. 69760/2024 (Stay)
                                       M/S RELIANT FACILITY MANAGEMENT PRIVATE
                                       LIMITED THROUGH ITS DIRECTOR SMT. RAJNI SINGH
                                                                              .....Petitioner
                                                     Through: Mr. R.P. Singh, Mr. Aman
                                                              Sinha, Mr. Nirmal Dixit 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 03/02/2025 at 21:49:39
                                                                                                      Mr. Yash Aggarwal, Advs.

                                                                            versus

                                       CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
                                       THROUGH ITS CHAIRMAN & ANR.       .....Respondents
                                                    Through: Mr. Rajeev Aggarwal, ASC
                                                             with Mr. Shubham Goel, Mr.
                                                             Mayank Kamra and Mr.
                                                             Siddharth Goel, Advs. for R-2.
                                                             Mr. Anurag Ojha, SSC with
                                                             Mr. Subham Kumar and Mr.
                                                             Dipak Raj, Advs. for R1/CBIC.
                                                             Mr. Udit Malik, ASC with Ms.
                                                             Rima Rao & Ms. Palak Sharma,
                                                             Advs.

                             128
                             +         W.P.(C) 16543/2024, CM APPL. 69950/2024 (Stay)
                                       MANPAR ICON TECHNOLOGIES          .....Petitioner
                                                    Through: Mr. Chinmaya Seth, Mr. A.K.
                                                             Seth & Mr. Varun Phore, Advs.

                                                                            versus

                                       COMMISSIONER OF GST , DEPARTMENT OF TRADE
                                       AND TAXES , NEW DELHI AND ORS .....Respondents
                                                     Through: Mr. Badar Mahmood, SPC,
                                                              UOI with Mr. Ammar Ahmad,
                                                              Adv.
                                                              Mr. Rajeev Aggarwal, ASC
                                                              with Mr. Shubham Goel, Mr.
                                                              Mayank Kamra and Mr.
                                                              Siddharth Goel, Advs. for R-1.
                                                              Mr. Udit Malik, ASC with Ms.
                                                              Rima Rao & Ms. Palak Sharma,
                                                              Advs.
                                                              Mr. Anurag Ojha, SSC with
                                                              Mr. Subham Kumar and Mr.
                                                              Dipak Raj, Advs. for R-4/CBIC



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 03/02/2025 at 21:49:39
                              129
                             +         W.P.(C) 16620/2024, CM APPL. 70344/2024 (Stay)
                                       M/S GARG INDIA PLASTICS           .....Petitioner
                                                     Through: Appearance not given.

                                                                            versus

                                       UNION OF INDIA & ANR.                                                     .....Respondents
                                                     Through:                                        Mr. Avtaar Singh Deol, SPC for
                                                                                                     R-1/UOI.
                                                                                                     Mr. Rajeev Aggarwal, ASC
                                                                                                     with Mr. Shubham Goel, Mr.
                                                                                                     Mayank Kamra and Mr.
                                                                                                     Siddharth Goel, Advs. for R-2.
                                                                                                     Mr. Udit Malik, ASC with Ms.
                                                                                                     Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.

                             130
                             +         W.P.(C) 16622/2024, CM APPL. 70346/2024 (Stay)
                                       M/S SHIVANGI POLY PRODUCT         .....Petitioner
                                                     Through: Appearance not given.

                                                                            versus

                                       UNION OF INDIA & ANR.                                                     .....Respondents
                                                     Through:                                        Mr.Premtosh K. Mishra, CGSC
                                                                                                     with Mr.Manish Vashist and
                                                                                                     Ms.Sanya Kalsi, Advs. for UOI.
                                                                                                     Mr. Harish Kumar Gupta, SSC,
                                                                                                     CBIC with Mr. Nabil Ahmed,
                                                                                                     Adv. for R-2.
                                                                                                     Mr. Udit Malik, ASC with Ms.
                                                                                                     Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.

                             131
                             +         W.P.(C) 16645/2024, CM APPL. 70407/2024 (Stay)
                                       FABGAR OVERSEAS PVT LTD        .....Petitioner
                                                   Through: Mr. Chinmaya Seth, Mr. A.K.


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 03/02/2025 at 21:49:39
                                                                                                      Seth & Mr. Varun Phore, Advs.

                                                                            versus

                                       COMMISSIONER OF GST AND ORS.     .....Respondents
                                                   Through: Mr. Rajeev Aggarwal, ASC
                                                             with Mr. Shubham Goel, Mr.
                                                             Mayank Kamra and Mr.
                                                             Siddharth Goel, Advs. for R-1
                                                             to R-5.
                                                             Mr. Shouryendu Ray, SPC with
                                                             Ms. Aarushi Gupta, Adv. for
                                                             R2/UOI

                                                                                                     Mr. Udit Malik, ASC with Ms.
                                                                                                     Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.
                                                                                                     Mr. Anurag Ojha, SSC with
                                                                                                     Mr. Subham Kumar and Mr.
                                                                                                     Dipak Raj, Advs. for R-4/CBIC

                             132
                             +         W.P.(C) 16698/2024, CM APPL. 70620/2024 (Stay)
                                       MANPAR EXIM INC                                                           .....Petitioner
                                                    Through:                                         Mr. Chinmaya Seth, Mr. A.K.
                                                                                                     Seth & Mr. Varun Phore, Advs.

                                                                            versus

                                       COMMISSIONER OF GST AND ORS.      .....Respondents
                                                   Through: Mr. Rajeev Aggarwal, ASC
                                                             with Mr. Shubham Goel, Mr.
                                                             Mayank Kamra and Mr.
                                                             Siddharth Goel, Advs. for R-1.
                                                             Mr. Udit Malik, ASC with Ms.
                                                             Rima Rao & Ms. Palak Sharma,
                                                             Advs.
                                                             Ms.Alpana Pandey, SPC for
                                                             R2/UOI.
                                                             Mr. Anurag Ojha, SSC with
                                                             Mr. Subham Kumar 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 03/02/2025 at 21:49:39
                                                                                                      Dipak Raj, Advs. for R-4/CBIC

                             133
                             +         W.P.(C) 16710/2024, CM APPL. 70687/2024 (Stay)
                                       ABN INTERNATIONAL                                                         .....Petitioner
                                                    Through:                                         Mr. Chinmaya Seth, Mr. A.K.
                                                                                                     Seth & Mr. Varun Phore, Advs.

                                                                            versus

                                       COMMISSIONER OF GST AND ORS.      .....Respondents
                                                   Through: Mr. Rajeev Aggarwal, ASC
                                                             with Mr. Shubham Goel, Mr.
                                                             Mayank Kamra and Mr.
                                                             Siddharth Goel, Advs. for NCT,
                                                             Delhi, DGST.
                                                             Mr. Udit Malik, ASC with Ms.
                                                             Rima Rao & Ms. Palak Sharma,
                                                             Advs.
                                                             Mr. Anurag Ojha, SSC with
                                                             Mr. Subham Kumar and Mr.
                                                             Dipak Raj, Advs. for R-4/CBIC

                             134
                             +         W.P.(C) 16717/2024, CM APPL. 70713/2024 (Stay)
                                       CHITRUMAL JEWELS PRIVATE LIMITED THROUGH ITS
                                       AUTHORISED REPRESENTATIVE MR MANOJ KUMAR
                                       MANGLA                           .....Petitioner
                                                    Through: Ms. Priyanka Singla and Mr.
                                                             Tanmay Mangal, Advs.

                                                                            versus

                                       GOOD AND SERVICE TAX COUNCIL THROUGH THE
                                       SECERATARY GST COUNCIL SECRETARIAT & ORS.
                                                                             .....Respondent
                                                   Through: Ms.Anushree Narain, SSC with
                                                             Mr.Ankit Kumar, Adv. for R-1.
                                                             Mr. Udit Malik, ASC with Ms.
                                                             Rima Rao & Ms. Palak Sharma,



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 03/02/2025 at 21:49:39
                                                                                                      Advs.
                                                                                                     Mr. Ankur Yadav SPC, UOI.
                                                                                                     Mr. Avishkar Singhvi, Mr.
                                                                                                     Naved Ahmad, Mr. Vivek
                                                                                                     Kumar, Ms. Divya Prabha
                                                                                                     Singh & Ms. Sakshi Raman,
                                                                                                     Advs.

                             135
                             +         W.P.(C) 16733/2024, CM APPL. 70744/2024 (Stay)
                                       CHITRUMAL JEWELS PRIVATE LIMITED THROUGH ITS
                                       AUTHORIZED REPRESENTATIVE MR. MANOJ KUMAR
                                       MANGLA                           .....Petitioner
                                                    Through: Ms. Priyanka Singla and Mr.
                                                             Tanmay Mangal, Advs.

                                                                            versus

                                       GOODS AND SERVICES TAX COUNCIL THROUGH THE
                                       SECRETARY GST COUNCIL SECRETARIAT & ORS.
                                                                             .....Respondent
                                                    Through: Ms.Anushree Narain, SSC with
                                                             Mr.Ankit Kumar, Adv. for R-1.
                                                             Mr. Udit Malik, ASC with Ms.
                                                             Rima Rao & Ms. Palak Sharma,
                                                             Advs.
                                                             Mr. Ankur Yadav SPC, UOI.
                                                             Mr. Avishkar Singhvi, Mr.
                                                             Naved Ahmad, Mr. Vivek
                                                             Kumar, Ms. Divya Prabha
                                                             Singh & Ms. Sakshi Raman,
                                                             Advs.



                             136
                             +         W.P.(C) 16763/2024, CM APPL. 70942/2024 (Interim Relief)
                                       INDIA WIRE AND GENERAL MILLS
                                       PRIVATE LIMITED                         .....Petitioner
                                                     Through: Mr. J.K. Mittal, Mr. Mukesh



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 03/02/2025 at 21:49:39
                                                                                                      Choudhry and Ms. Vandana
                                                                                                     Mittal, Advs.

                                                                            versus

                                       UNION OF INDIA & ORS.                                                    .....Respondents
                                                     Through:                                        Mr. Udit Malik, ASC with Ms.
                                                                                                     Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.

                             137
                             +         W.P.(C) 16853/2024, CM APPL. 71385/2024 (Interim Stay)
                                       M/S DIVINE CREATIONS                                                      .....Petitioner
                                                     Through:                                        Mr. Nitin Gulati, Adv.

                                                                            versus

                                       AVATO, WARD 07, DELHI STATE GOODS AND
                                       SERVICES TAX & ANR.                .....Respondents
                                                     Through: Mr. Rajeev Aggarwal, ASC
                                                              with Mr. Shubham Goel, Mr.
                                                              Mayank Kamra and Mr.
                                                              Siddharth Goel, Advs. for NCT,
                                                              Delhi, DGST.
                                                              Mr. Jivesh Kumar Tiwari, SPC
                                                              for R-2/UOI.
                                                              Mr. Udit Malik, ASC with Ms.
                                                              Rima Rao & Ms. Palak Sharma,
                                                              Advs.

                             138
                             +         W.P.(C) 16870/2024, CM APPL. 71450/2024 (Stay)
                                       ZETA INTERNATIONAL                                                        .....Petitioner
                                                    Through:                                         Mr. Chinmaya Seth, Mr. A.K.
                                                                                                     Seth & Mr. Varun Phore, Advs.

                                                                            versus

                                       COMMISSIONER OF GST AND ORS.    .....Respondents
                                                   Through: Mr. Udit Malik, ASC with 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 03/02/2025 at 21:49:39
                                                                                                      Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.
                                                                                                     Mr. Rajeev Aggarwal, ASC
                                                                                                     with Mr. Shubham Goel, Mr.
                                                                                                     Mayank Kamra and Mr.
                                                                                                     Siddharth Goel, Advs. for R-1.
                                                                                                     Mr. Kameshwar Nath Mishra,
                                                                                                     SPC with Ms. Vidya Mishra
                                                                                                     and Mr. Shubhashish Roy,
                                                                                                     Advs. for R-2/UOI.
                                                                                                     Mr. Anurag Ojha, SSC with
                                                                                                     Mr. Subham Kumar and Mr.
                                                                                                     Dipak Raj, Advs. for R-4.

                             139
                             +         W.P.(C) 16894/2024, CM APPL. 71589/2024 (Stay)
                                       GAIA OVERSEAS                                                             .....Petitioner
                                                    Through:                                         Mr. Chinmaya Seth, Mr. A.K.
                                                                                                     Seth & Mr. Varun Phore, Advs.

                                                                            versus

                                       COMMISSIONER OF GST AND ORS.      .....Respondents
                                                   Through: Mr. Pradeep Kumar Jha, Adv.
                                                             for R-2/UOI.
                                                             Mr. Udit Malik, ASC with Ms.
                                                             Rima Rao & Ms. Palak Sharma,
                                                             Advs.
                                                             Mr. Anurag Ojha, SSC with
                                                             Mr. Subham Kumar and Mr.
                                                             Dipak Raj, Advs. for R-4.
                                                             Mr. Rajeev Aggarwal, ASC
                                                             with Mr. Shubham Goel, Mr.
                                                             Mayank Kamra and Mr.
                                                             Siddharth Goel, Advs. for R-1
                                                             to R-5.

                             140
                             +         W.P.(C) 16945/2024, CM APPL. 71775/2024 (Stay)
                                       SARASWATI PRINTERS                                                                  .....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 03/02/2025 at 21:49:39
                                                                             Through:                 Mr. Chinmaya Seth, Mr. A.K.
                                                                                                     Seth & Mr. Varun Phore, Advs.

                                                                            versus

                                       COMMISSIONER OF GST AND ORS.      .....Respondents
                                                   Through: Mr. Udit Malik, ASC with Ms.
                                                             Rima Rao & Ms. Palak Sharma,
                                                             Advs.
                                                             Mr. Shankar Kumar Jha, SPC,
                                                             UOI.
                                                             Mr. Anurag Ojha, SSC with
                                                             Mr. Subham Kumar and Mr.
                                                             Dipak Raj, Advs. for R-4.

                             141
                             +         W.P.(C) 16973/2024, CM APPL. 71894/2024 (Stay)
                                       DEV ENTERPRISES THROUGH ITS PROPRIETOR
                                       RAJESH KUMAR ROHILA                     .....Petitioner
                                                    Through: Mr. Ujjwal Jain, Adv.

                                                                            versus

                                       COMMISSIONER OF DGST & ORS.      .....Respondents
                                                   Through: Mr. Udit Malik, ASC with Ms.
                                                             Rima Rao & Ms. Palak Sharma,
                                                             Advs.
                                                             Mr. Atul Tripathi, SCC, CBIC
                                                             for R-4.

                             142
                             +         W.P.(C) 16979/2024, CM APPL. 71902/2024 (Stay)
                                       VIKAS JAIN PROPRIETOR JAINA
                                       TRADING COMPANY                     .....Petitioner
                                                     Through: Mr. Rajesh Jain, Mr. Virag
                                                               Tiwari, Mr. Ramashish , Mr.
                                                               Rishabh Jain, Mr. Rajiv
                                                               Agarwal    &       Ms.      Tanya
                                                               Saraswat, 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 03/02/2025 at 21:49:39
                                                                             versus

                                       PR. COMMISSIONER OF DELHI GOODS
                                       AND SERVICES TAX & ORS.            .....Respondents
                                                     Through: Mr. Udit Malik, ASC with Ms.
                                                              Rima Rao & Ms. Palak Sharma,
                                                              Advs.
                                                              Mr. Anurag Ojha, SSC with
                                                              Mr. Subham Kumar and Mr.
                                                              Dipak Raj, Advs. for R-3.
                                                              Mr. Abhishek Saket, SPC with
                                                              Mr. Manish Madhukar and Ms.
                                                              Sanna Harta, Advs.

                             143
                             +         W.P.(C) 17012/2024, CM APPL. 72112/2024 (Stay)
                                       B R CERAMICS P LIMITED THROUGH
                                       ITS DIRECTOR AMIT GUPTA            .....Petitioner
                                                     Through: Mr. Ujjwal Jain, Adv.

                                                                            versus

                                       COMMISSIONER OF DGST & ORS.        .....Respondents
                                                   Through: Mr. Udit Malik, ASC with Ms.
                                                             Rima Rao & Ms. Palak Sharma,
                                                             Advs.
                                                             Ms. Mehak Nakra, ASC with
                                                             Ms. Bhavya Nakra, Mr. Aditya
                                                             Goyal, Ms. Gunjan Suyal and
                                                             Ms. Salonel, Advs. for R-1,2
                                                             and 3.
                                                             Mr. Ajit Kumar Pathak SPC
                                                             along with Mr. Alok Vajpayee
                                                             and Ms. Akriti Pathak, Advs.
                                                             for R-3.
                                                             Ms. Monica Benjamin, SSC for
                                                             R-3,4 and 5.
                                                             Ms. Mehak Nakra, ASC with
                                                             Ms. Gunjan Suyal and Mr.
                                                             Aditya Goyal, Advs. in R-1, 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 03/02/2025 at 21:49:39
                                                                                                      and 6.

                             144
                             +         W.P.(C) 17034/2024, CM APPL. 72158/2024 (Stay)
                                       M/S DINODIA FASHIONS THROUGH ITS PROP. SH.
                                       AMIT KUMAR GUPTA                  .....Petitioner
                                                     Through: Mr. Vineet Bhatia, Ms.
                                                              Aamnaya Jagannath Mishra,
                                                              Mr. Abhinav Sharde & Mr.
                                                              Keshav Garg, Advs.

                                                                            versus

                                       UNION OF INDIA AND ORS.              .....Respondents
                                                     Through: Mr. Udit Malik, ASC with Ms.
                                                               Rima Rao & Ms. Palak Sharma,
                                                               Advs.
                                                               Ms. Kushagra Kumar, SPC
                                                               with Mr. Vipul Mittal, Adv. for
                                                               UOI.
                                                               Ms. Mehak Nakra, ASC with
                                                               Ms. Bhavya Nakra, Ms.
                                                               Salonel, Ms. Gunjan Suyal and
                                                               Mr. Aditya Goyal, Advs. for
                                                               R-2, 3 and 4.

                             145
                             +         W.P.(C) 17123/2024, CM APPL. 72737/2024 (Interim Stay
                                       ABDUL GAFFAR (PROP .MS FARHAD
                                       TRADERS)                         .....Petitioner
                                                   Through: Mr. Nitin Gulati, Adv.

                                                                            versus

                                       UNION OF INDIA & ANR.                                                     .....Respondents
                                                     Through:                                        Ms. Pratima N. Lakra, CGSC
                                                                                                     with Mr. Ankur Yadav, GP,
                                                                                                     with Mr. Chandan Prajapati and
                                                                                                     Mr. Kashish G. Baweja, Advs
                                                                                                     for R-1/UOI.



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 03/02/2025 at 21:49:39
                                                                                                      Mr. Rajeev Aggarwal, ASC
                                                                                                     with Mr. Shubham Goel, Mr.
                                                                                                     Mayank Kamra and Mr.
                                                                                                     Siddharth Goel, Advs. for NCT,
                                                                                                     Delhi, DGST.
                                                                                                     Mr. Udit Malik, ASC with Ms.
                                                                                                     Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.

                             146
                             +         W.P.(C) 17132/2024, CM APPL. 72757/2024 (Interim Relief)
                                       M S LUKSUN INTERNATIONAL THROUGH ITS
                                       PARTNER AJAY KUMAR JAIN           .....Petitioner
                                                     Through: Appearance not given.

                                                                            versus

                                       GOVT OF NCT OF DELHI THROUGH
                                       CHIEF SECRETARY & ORS.       .....Respondents
                                                    Through: Mr. Udit Malik, ASC with Ms.
                                                              Rima Rao & Ms. Palak Sharma,
                                                              Advs.
                                                              Mr. Anurag Ojha, SSC with
                                                              Mr. Subham Kumar and Mr.
                                                              Dipak Raj, Advs. for R-3.
                                                              Mr. Sameer Vashisht, SC
                                                              Mr. Awadesh Kumar Singh,
                                                              Advs. for R-4.
                                                              Ms. Harshita Nathrani, Adv. for
                                                              Mr. Sameer Vashisht, SC.

                             147
                             +         W.P.(C) 17144/2024, CM APPL. 72818/2024 (Interim Stay)
                                       ABDUL GAFFAR(PROP.M/ S FARHAD
                                       TRADERS)                         .....Petitioner
                                                   Through: Mr. Nitin Gulati, Adv.

                                                                            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 03/02/2025 at 21:49:39
                                                                             Through:                 Mr. Rajeev Aggarwal, ASC
                                                                                                     with Mr. Shubham Goel, Mr.
                                                                                                     Mayank Kamra and Mr.
                                                                                                     Siddharth Goel, Advs. for NCT,
                                                                                                     Delhi, DGST.
                                                                                                     Mr. Udit Malik, ASC with Ms.
                                                                                                     Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.

                             148
                             +         W.P.(C) 17218/2024, CM APPL. 73158/2024 (Interim Relief)
                                       M/S JAIN CEMENT UDYOG THROUGH PROPRIETOR SH.
                                       SANJAY JAIN                       .....Petitioner
                                                     Through: Mr. R.P. Singh, Mr. Aman
                                                              Sinha, Mr. Nirmal Dixit and
                                                              Mr. Yash Aggarwal, Advs.

                                                                            versus

                                       CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
                                       THROUGH ITS CHAIRMAN & ANR.       .....Respondents
                                                    Through: Mr. Udit Malik, ASC with Ms.
                                                             Rima Rao & Ms. Palak Sharma,
                                                             Advs.
                                                             Mr. Anurag Ojha, SSC with
                                                             Mr. Subham Kumar and Mr.
                                                             Dipak Raj, Advs. for R-1.
                                                             Ms. Harshita Nathrani, Adv. for
                                                             Mr. Sameer Vashisht, SC.
                                                             Mr. Aakarsh Srivastava, SC
                                                             with Mr. Anand Pandey, Adv.
                                                             for R-1.

                             149
                             +         W.P.(C) 17255/2024, CM APPL. 73433/2024 (Stay)
                                       M/S A.S. BUILDERS                                                        .....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 03/02/2025 at 21:49:39
                                        UNION OF INDIA & ANR.                                                    .....Respondents
                                                     Through:                                        Mr. Udit Malik, ASC with Ms.
                                                                                                     Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.
                                                                                                     Mr. Ashish Goyal, SPC with
                                                                                                     Mr. Anurag Singhal, Adv. for
                                                                                                     R-1.

                             150
                             +         W.P.(C) 17347/2024, CM APPL. 73881/2024 (Interim Relief)
                                       MANISHA SACHAN TRADE NAME M/S MASTERS
                                       LOGISTICS SOLUTIONS               .....Petitioner
                                                     Through: Mr. Wahaj Ahmad Khan, Adv.

                                                                            versus

                                       SALES TAX OFFICER CLASS II/AVATO, WARD 90-
                                       ZONE 8, TRADE AND TAX DEPARTMENT, NEW DELHI
                                       AND ANR.                          .....Respondents
                                                     Through: Mr. Udit Malik, ASC with Ms.
                                                              Rima Rao & Ms. Palak Sharma,
                                                              Advs.
                                                              Mr. Wahaj Ahmad Khan and
                                                              Mr. Monis Khan, Advs.

                             151
                             +         W.P.(C) 17557/2024, CM APPL. 74773/2024 (Interim Stay)
                                       M/S SUNRISE METAL IMPEX            .....Petitioner
                                                     Through: Mr. Krishnaohan K Menon and
                                                              Ms. Parul Sachdeva, Advs.

                                                                            versus

                                       UNION OF INDIA & ORS.                                                    .....Respondents
                                                     Through:                                        Mr. Udit Malik, ASC with Ms.
                                                                                                     Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.
                                                                                                     Mr. Avishkar Singhvi, Mr.
                                                                                                     Naved Ahmad, Mr. Vivek
                                                                                                     Kumar, Ms. Divya Prabha



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 03/02/2025 at 21:49:39
                                                                                                      Singh & Ms. Sakshi Raman,
                                                                                                     Advs.
                                                                                                     Mr.Kushal Kumar, SPC with
                                                                                                     Mr.Suryansh Gaur, Adv. for R3


                             152
                             +         W.P.(C) 17639/2024
                                       COBBLERZ SHOES                                                            .....Petitioner
                                                   Through:                                          Mr. Ajay Garg, Mr. Deepak
                                                                                                     Singh, Ms. Rupanshi and Ms.
                                                                                                     Shivani, Advs.

                                                                            versus

                                       PRINCIPAL COMMISSIONER OF DELHI GOODS AND
                                       SERVICE TAX & ORS.                .....Respondents
                                                     Through: Mr. Udit Malik, ASC with Ms.
                                                              Rima Rao & Ms. Palak Sharma,
                                                              Advs.
                                                              Ms. Monica Benjamin, SSC for
                                                              R-1 and 4.
                                                              Mr. Vikrant N Goyal, Mr.
                                                              Nishu, Mr. Aditiya Shukla and
                                                              Ms. Shivani Yadav, Advs. for
                                                              R-2.
                                                              Mr. Bharat Gupta, Ms. Akshita
                                                              Harjai and Mr. Saurabh
                                                              Khanijon, Advs.

                             153
                             +         W.P.(C) 17674/2024, CM APPL. 75225/2024 (Interim Stay)
                                       RAJ KUMAR AGGARWAL(THROUGH LEGAL HEIR
                                       SANDEEP AGGARWAL)                .....Petitioner
                                                   Through: Mr. Nitin Gulati, Adv.

                                                                            versus

                                       UNION OF INDIA & ANR.                                                    .....Respondents
                                                     Through:                                        Mr. Udit Malik, ASC with 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 03/02/2025 at 21:49:39
                                                                                                      Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.

                             154
                             +         W.P.(C) 17728/2024, CM APPL. 75382/2024 (Stay)
                                       M/S. BALAJI ENGINEERING WORKS THROUGH ITS
                                       PROPRIETOR SH. PAWAN KUMAR BANSAL .....Petitioner
                                                      Through: Mr. Vineet Bhatia, Ms.
                                                               Aamnaya Jagannath Mishra,
                                                               Mr. Abhinav Sharde & Mr.
                                                               Keshav Garg, Advs.

                                                                            versus

                                       UNION OF INDIA AND ORS.            .....Respondents
                                                     Through: Mr. Harsh Kumar, SPC, UOI.
                                                               Mr. Udit Malik, ASC with Ms.
                                                               Rima Rao & Ms. Palak Sharma,
                                                               Advs.

                             155
                             +         W.P.(C) 17729/2024, CM APPL. 75383/2024 (Interim Stay)
                                       KOLBROS                                                                  .....Petitioner
                                                                            Through:                 Mr. Rajesh Mahna, Mr.
                                                                                                     Ramanand Roy, Mr. Shiva
                                                                                                     Narang and Ms. Silky Wadhwa,
                                                                                                     Advs.

                                                                            versus

                                       UNION OF INDIA & ORS.                                                     .....Respondents
                                                     Through:                                        Mr. Udit Malik, ASC with Ms.
                                                                                                     Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.
                                                                                                     Mr. Vinay Yadav, SPC with
                                                                                                     Mr. Abhinav M. Goel, Ms.
                                                                                                     Kamna Behrani and Mr. Ansh
                                                                                                     Kalra, Advs. for R-1.
                                                                                                     Mr. Rajeev Aggarwal, ASC
                                                                                                     with Mr. Shubham Goel, 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 03/02/2025 at 21:49:39
                                                                                                      Mayank Kamra and Mr.
                                                                                                     Siddharth Goel, Advs. for R-2
                                                                                                     and 3.

                             156
                             +         W.P.(C) 17753/2024, CM APPL. 75512/2024 (Stay)
                                       M/S FOREVER EXIM INDIA PRIVATE LIMITED
                                       THROUGH ITS DIRECTOR SH. SANJAY JAIN .....Petitioner
                                                    Through: Mr. R.P. Singh, Mr. Aman
                                                              Sinha, Mr. Nirmal Dixit and
                                                              Mr. Yash Aggarwal, Advs.

                                                                            versus

                                       CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
                                       THROUGH ITS CHAIRMAN & ANR.       .....Respondents
                                                    Through: Mr. Udit Malik, ASC with Ms.
                                                             Rima Rao & Ms. Palak Sharma,
                                                             Advs.
                                                             Mr. Anurag Ojha, SSC with
                                                             Mr. Subham Kumar and Mr.
                                                             Dipak Raj, Advs. for R-1.

                             157
                             +         W.P.(C) 17754/2024, CM APPL. 75514/2024 (Interim Stay)
                                       GULSHAN LAL DAWAR PROPRIETOR NARAIN DYES
                                       AND CHEMICALS                     .....Petitioner
                                                    Through: Mr. Vinish Phogat, CGSPC for
                                                             UOI.
                                                             Mr. Rajesh Jain, Mr. Virag
                                                             Tiwari, Mr. Ramashish , Mr.
                                                             Rishabh Jain, Mr. Rajiv
                                                             Agarwal    &       Ms.      Tanya
                                                             Saraswat, Advs.

                                                                            versus

                                       COMMISSIONER OF DELHI GOODS AND SERVICES
                                       TAX & ANR.                      .....Respondents
                                                   Through: Mr. Udit Malik, ASC with 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 03/02/2025 at 21:49:39
                                                                                                      Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.
                                                                                                     Mr. Avishkar Singhvi, Mr.
                                                                                                     Naved Ahmad, Mr. Vivek
                                                                                                     Kumar, Ms. Divya Prabha
                                                                                                     Singh & Ms. Sakshi Raman,
                                                                                                     Advs.
                                                                                                     Mr. Vinish Phogat, CGSPC for
                                                                                                     UOI.

                             158
                             +         W.P.(C) 17818/2024, CM APPL. 75844/2024 (Stay)
                                       M/S CHANDGI RAM AND SONS THROUGH ITS
                                       PROPRIETOR SH. ASHOK MITTAL      .....Petitioner
                                                    Through: Mr. Vineet Bhatia, Ms.
                                                             Aamnaya Jagannath Mishra,
                                                             Mr. Abhinav Sharde & Mr.
                                                             Keshav Garg, Advs.


                                                                            versus

                                       GOVERNMENT OF NCT OF DELHI & ORS. ...Respondents
                                                   Through: Mr. Udit Malik, ASC with Ms.
                                                            Rima Rao & Ms. Palak Sharma,
                                                            Advs.
                                                            Ms. Aakanksha, Adv. for R-1.
                                                            Mr. Shubham Tyagi and Ms.
                                                            Navruti Ojha, Advs. for R-2.

                             159
                             +         W.P.(C) 17838/2024, CM APPL. 75904/2024 (Stay)
                                       RAGHUVIR PRASAD JAIN PROPRIETOR RAGHUVIR
                                       PRASAD JAIN AND SONS THROUGH ITS LEGAL
                                       REPRESENTATIVE AJAY JAIN                 .....Petitioner
                                                     Through: Mr. Ujjwal Jain, Adv.

                                                                            versus

                                       COMMISSIONER OF DGST & 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 03/02/2025 at 21:49:39
                                                                             Through:                 Mr. Udit Malik, ASC with Ms.
                                                                                                     Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.
                                                                                                     Mr. Tushar Sannu, Adv. with
                                                                                                     Mr. Nikhil, Adv.
                                                                                                     Mr. Harish Kumar Gupta, SSC
                                                                                                     and Mr. Nabil Ahmed, Adv. for
                                                                                                     R-3,4 and 5.
                                                                                                     Ms. Suruchi Mittal, SPC for R-
                                                                                                     3.
                                                                                                     Mr. Atul Tripathi, SCC, CBIC
                                                                                                     for R-4.

                             160
                             +         W.P.(C) 17950/2024, CM APPL. 76363/2024 (Stay)
                                       SAURAV BEVERAGES PRIVATE LIMITED .....Petitioner
                                                   Through: Mr. Jitin Singhal and Mr.
                                                            Pravesh Bahuguna, Adv.

                                                                            versus

                                       UNION OF INDIA & ORS.                                                     .....Respondents
                                                     Through:                                        Mr. Udit Malik, ASC with Ms.
                                                                                                     Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.
                                                                                                     Mr. Avishkar Singhvi, Mr.
                                                                                                     Naved Ahmad, Mr. Vivek
                                                                                                     Kumar, Ms. Divya Prabha
                                                                                                     Singh & Ms. Sakshi Raman,
                                                                                                     Advs.
                                                                                                     Mr. Nishant Gautam,CGSC and
                                                                                                     Mr. Vipul Verma, Adv.
                                                                                                     Ms. Monica Benjamin, SSC for
                                                                                                     R-1 and R-3.

                             161
                             +         W.P.(C) 17951/2024, CM APPL. 76367/2024 (Stay)
                                       SAURAV BEVERAGES PRIVATE LIMITED .....Petitioner
                                                   Through: Mr. Jitin Singhal and Mr.
                                                            Pravesh Bahuguna, Adv.



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 03/02/2025 at 21:49:39
                                                                             versus

                                       UNION OF INDIA & ORS.                                                    .....Respondents
                                                     Through:                                        Mr. Udit Malik, ASC with Ms.
                                                                                                     Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.
                                                                                                     Mr. Avishkar Singhvi, Mr.
                                                                                                     Naved Ahmad, Mr. Vivek
                                                                                                     Kumar, Ms. Divya Prabha
                                                                                                     Singh & Ms. Sakshi Raman,
                                                                                                     Advs.
                             162
                             +         W.P.(C) 17994/2024, CM APPL. 76550/2024 (Stay)
                                       SAURAV BEVERAGES PRIVATE LIMITED .....Petitioner
                                                   Through: Mr. Jitin Singhal and Mr.
                                                            Pravesh Bahuguna, Adv.

                                                                            versus

                                       UNION OF INDIA & ORS.                                                    .....Respondents
                                                     Through:                                        Mr. Udit Malik, ASC with Ms.
                                                                                                     Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.

                             163
                             +         W.P.(C) 88/2025, CM APPL. 288/2025 (Interim Relief)
                                       MAHAVIR ISPAT UDYOG THROUGH IT PROPRIETOR
                                       MR SUNEEL GARG                   .....Petitioner
                                                    Through: Mr. Rakesh Kumar, Mr.
                                                             Parveen Kumar Gambhir & Mr.
                                                             Deepak Kumar Prasad, Advs.

                                                                            versus

                                       COMMISSIONER OF DELHI GOODS AND SERVICE TAX
                                       AND OTHERS                      .....Respondents
                                                   Through: Mr. Rajeev Aggarwal, ASC
                                                             with Mr. Shubham Goel, Mr.
                                                             Mayank Kamra 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 03/02/2025 at 21:49:39
                                                                                                      Siddharth Goel, Advs. for NCT,
                                                                                                     Delhi, DGST.
                                                                                                     Mr. Udit Malik, ASC with Ms.
                                                                                                     Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.
                                                                                                     Ms. Arushi Singh, SPC with
                                                                                                     Mr. Aman Singh Bakhshi, Mr.
                                                                                                     Divjot Singh Bhatia, Mr.
                                                                                                     Shreesh Chadha & Mr. Shaurya
                                                                                                     Agarwal, Advs. for R-3/UOI.

                             164
                             +         W.P.(C) 89/2025, CM APPL. 302/2025 (Interim Relief)
                                       STAR TRADERS THROUGH ITS PROPRIETOR MR.
                                       ATIMUKT JAIN                     .....Petitioner
                                                    Through: Mr. Rakesh Kumar, Mr.
                                                             Parveen Kumar Gambhir & Mr.
                                                             Deepak Kumar Prasad, Advs.

                                                                            versus

                                       COMMISSIONER DELHI GOODS AND SERVICE TAX
                                       AND OTHERS                       .....Respondents
                                                   Through: Mr. Rajeev Aggarwal, ASC
                                                            with Mr. Shubham Goel, Mr.
                                                            Mayank Kamra and Mr.
                                                            Siddharth Goel, Advs. for NCT,
                                                            Delhi, DGST.
                                                            Mr. Udit Malik, ASC with Ms.
                                                            Rima Rao & Ms. Palak Sharma,
                                                            Advs.

                             165
                             +         W.P.(C) 117/2025, CM APPL. 443/2025 (Interim Relief)
                                       TOSHNIWAL ELECTRICALS PVT LTD THROUGH ITS
                                       DIRECTOR MUKUND MAHESHWARI .....Petitioner
                                                    Through: Mr. A.K. Babbar and Mr. Rahul
                                                             Chauhan, Advs.

                                                                            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 03/02/2025 at 21:49:39
                                        GOVT OF NCT OF DELHI THROUGH
                                       CHIEF SECRETARY & ORS.             .....Respondents
                                                    Through: Mr. Udit Malik, ASC with Ms.
                                                              Rima Rao & Ms. Palak Sharma,
                                                              Advs.
                                                              Mr. Anurag Ojha, SSC with
                                                              Mr. Subham Kumar and Mr.
                                                              Dipak Raj, Advs. for R-3.
                                                              Mr. Anuj Aggarwal, ASC with
                                                              Mr. Yash Upadhyay, Mr.
                                                              Siddhant Dutt and Ms. Ishita
                                                              Pandey, Advs. for R-1,2 and 3.
                                                              Mr. Subhash Tanwar, CGSC
                                                              along with Mr. Sandeep
                                                              Mishra, Mr. Naveen and Ms.
                                                              Bhavi Garg, Advs. for R-4 and
                                                              5.

                             166
                             +         W.P.(C) 137/2025, CM APPL. 640/2025 (Interim Relief)
                                       ARUN BAREJA, SOLE PROPRIETOR      .....Petitioner
                                                     Through: Appearance not given.

                                                                            versus

                                       UNION OF INDIA & ANR.                                                     .....Respondents
                                                     Through:                                        Mr. Rajeev Aggarwal, ASC
                                                                                                     with Mr. Shubham Goel, Mr.
                                                                                                     Mayank Kamra and Mr.
                                                                                                     Siddharth Goel, Advs. for NCT,
                                                                                                     Delhi, DGST.
                                                                                                     Mr. Udit Malik, ASC with Ms.
                                                                                                     Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.
                                                                                                     Mr. Vivek Sharma, SPC with
                                                                                                     Ms. Prernaa Singh, Adv.

                             167
                             +         W.P.(C) 323/2025, CM APPL. 1540/2025 (Interim Stay)



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 03/02/2025 at 21:49:39
                                        KOREA MARINE TRANSPORT CO LTD .....Petitioner
                                                   Through: Mr. Pulkit Verma, Adv.

                                                                            versus

                                       SALES TAX OFFICER CLASS II AVATO
                                       WARD 204 & ORS.                    .....Respondents
                                                     Through: Mr. Rajeev Aggarwal, ASC
                                                              with Mr. Shubham Goel, Mr.
                                                              Mayank Kamra and Mr.
                                                              Siddharth Goel, Advs. for NCT,
                                                              Delhi, DGST.
                                                              Mr. Udit Malik, ASC with Ms.
                                                              Rima Rao & Ms. Palak Sharma,
                                                              Advs.
                                                              Mr. Anurag Ojha, SSC with
                                                              Mr. Subham Kumar and Mr.
                                                              Dipak Raj, Advs. for R-3.

                             168
                             +         W.P.(C) 420/2025, CM APPL. 2093/2025 (Interim Stay)
                                       DAMANPREET SINGH(PROP.M/S ACE
                                       ENTERPRISES)                      .....Petitioner
                                                    Through: Mr. Nitin Gulati, Adv.

                                                                            versus

                                       UNION OF INDIA & ANR.                                                     .....Respondents
                                                     Through:                                        Mr Rajendra Sahu, Senior Panel
                                                                                                     Counsel for R-1/UOI.
                                                                                                     Mr. Udit Malik, ASC with Ms.
                                                                                                     Rima Rao & Ms. Palak Sharma,
                                                                                                     Advs.
                                                                                                     Mr. Abhinav Sharma with Mr.
                                                                                                     Abhishek Shandilya, Adv. for
                                                                                                     R-2.
                             169
                             +         W.P.(C) 445/2025, CM APPL. 2134/2025 (Stay)
                                       M/S ASN TRADING CO. THROUGH ITS PROPRIETOR
                                       SH. ARIF                        .....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 03/02/2025 at 21:49:39
                                                                             Through:                 Mr. R.P. Singh, Mr. Aman
                                                                                                     Sinha, Mr. Nirmal Dixit and
                                                                                                     Mr. Yash Aggarwal, Advs.

                                                                            versus

                                       CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
                                       AND ANR                           .....Respondents
                                                   Through: Mr. Rajeev Aggarwal, ASC
                                                             with Mr. Shubham Goel, Mr.
                                                             Mayank Kamra and Mr.
                                                             Siddharth Goel, Advs. for NCT,
                                                             Delhi, DGST.
                                                             Mr. Udit Malik, ASC with Ms.
                                                             Rima Rao & Ms. Palak Sharma,
                                                             Advs.
                                                             Mr. Anurag Ojha, SSC with
                                                             Mr. Subham Kumar and Mr.
                                                             Dipak Raj, Advs.
                             170
                             +         W.P.(C) 479/2025, CM APPL. 2232/2025 (Interim Relief)
                                       M S KRISHNA ENTERPRISES THROUGH ITS
                                       PROPRIETOR DEEPAK BANSAL          .....Petitioner
                                                     Through: Appearance not given.

                                                                            versus

                                       GOVT OF NCT OF DELHI THROUGH CHIEF SECRETARY
                                       & ORS.                            .....Respondents
                                                    Through: Mr. Udit Malik, ASC with Ms.
                                                              Rima Rao & Ms. Palak Sharma,
                                                              Advs.
                                                              Mr. Avishkar Singhvi, Mr.
                                                              Naved Ahmad, Mr. Vivek
                                                              Kumar, Ms. Divya Prabha
                                                              Singh & Ms. Sakshi Raman,
                                                              Advs.
                                                              Ms. Anju Tyagi, SPC with Mr.
                                                              Sandeep Tyagi and Mr. Ashish
                                                              Goyal, Advs. for R-4.
                                                              Mr. Anurag Ojha, SSC with


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 03/02/2025 at 21:49:39
                                                                                                      Mr. Subham Kumar and Mr.
                                                                                                     Dipak Raj, Advs. for R-5.
                             180
                             +         W.P.(C) 548/2025, CM APPL. 2489/2025 (Stay)
                                       M/S. SHUDH HOSPITALITY PRIVATE
                                       LIMITED                           .....Petitioner
                                                     Through: Appearance not given.

                                                                            versus

                                       GOODS AND SERVICE TAX OFFICER WARD- 44, DELHI
                                       DEPARTMENT OF TRADE AND TAXES, GOVERNMENT
                                       OF N.C. T. OF DELHI & ANR.            .....Respondents
                                                       Through: Mr. Divyam Nandrajag, PC
                                                                 with Mr. Parakhyat Gargasya,
                                                                 Adv. for R-1 and 2.
                             181
                             +         W.P.(C) 560/2025,
                                       GO AUTO PRIVATE LIMITED          .....Petitioner
                                                    Through: Appearance not given.

                                                                            versus

                                       UNION OF INDIA & ORS.                                                   .....Respondents
                                                     Through:                                        Mr. Avishkar Singhvi, Mr.
                                                                                                     Naved Ahmad, Mr. Vivek
                                                                                                     Kumar, Ms. Divya Prabha
                                                                                                     Singh & Ms. Sakshi Raman,
                                                                                                     Advs.
                                                                                                     Mr. Jatin Singh, Adv. for
                                                                                                     R1/UOI.
                             182
                             +         W.P.(C) 669/2025, CM APPL. 3294/2025 (Interim Stay)
                                       SALAK CHAND PROPRIETOR OF S K
                                       ASSOCIATES                       .....Petitioner
                                                    Through: Mr. Rajesh Mahna, Mr.
                                                             Ramanand Roy, Mr. Shiva
                                                             Narang and Ms. Silky Wadhwa,
                                                             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 03/02/2025 at 21:49:39
                                                                             versus

                                       UNION OF INDIA & ORS.                                                     .....Respondents
                                                     Through:                                        Mr. Avishkar Singhvi, Mr.
                                                                                                     Naved Ahmad, Mr. Vivek
                                                                                                     Kumar, Ms. Divya Prabha
                                                                                                     Singh & Ms. Sakshi Raman,
                                                                                                     Advs.
                                                                                                     Mr. Abhishek Khanna, SPC
                                                                                                     with Mr. Parvesh Khanna, Adv.
                                                                                                     for R-1.
                             183
                             +         W.P.(C) 807/2025, CM APPL. 3978/2025 (Stay)
                                       ANMOL PURSE AND WALLET THROUGH ITS
                                       PROPRIETOR HARICHAND             .....Petitioner
                                                    Through: Appearance not given.

                                                                            versus

                                       GOVT OF NCT OF DELHI THROUGH
                                       CHIEF SECRETARY & ORS.             .....Respondents
                                                    Through: Mr. Anurag Ojha, SSC with
                                                              Mr. Subham Kumar and Mr.
                                                              Dipak Raj, Advs. for R-5.
                                                              Mr.    Abdhesh       Chaudhary,
                                                              CGSC with Mr. Nishi Kant
                                                              Singh, Adv.
                             187
                             +         W.P.(C) 11131/2024, CM APPL. 46021/2024 (Stay)
                                       M/S SHREE JAIN POLYMERS            .....Petitioner
                                                      Through: Appearance not given.

                                                                            versus

                                       UNION OF INDIA & ANR.                                                    .....Respondents
                                                     Through:                                        Mr. Aakarsh Srivastava, SC and
                                                                                                     Mr. Anand Pandey, Adv. for R-
                                                                                                     1.
                             188
                             +         W.P.(C) 13266/2024, CM APPL. 55409/2024 (Interim Relief)



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 03/02/2025 at 21:49:39
                                        M/S AGGARWAL TELECOM AND STATIONERS (LEGAL
                                       NAME PRALAD RAI AGGARWAL )THROUGH ITS
                                       LEGAL HEIR VIKAS KUMAR            .....Petitioner
                                                     Through: Mr. Gaurav Gupta and Mr.
                                                              Deepanshu Saini, Advs.

                                                                            versus

                                       UNION OF INDIA AND ORS             .....Respondents
                                                     Through: Ms. L Mittal, SPC for R-1.
                             191
                             +         W.P.(C) 932/2025
                                       M/S OAK SHIPPING SERVICES PVT. LTD. .....Petitioner
                                                     Through: Mr. Vineet Bhatia, Ms.
                                                              Aamnaya Jagannath Mishra,
                                                              Mr. Abhinav Sharde & Mr.
                                                              Keshav Garg, Advs.

                                                                            versus

                                       UNION OF INDIA AND ORS.             .....Respondents
                                                     Through: Mr. Shankar Kumar Jha, SPC
                                                               for R-1/UOI.
                                                               Ms. Vaishali Gupta, PC.

                             192
                             +         W.P.(C) 963/2025, CM APPL. 4780/2025 (Stay)
                                       K.S. IMPEX LTD.                                                           .....Petitioner
                                                                            Through:                 Mr. Rajesh Jain, Mr. Virag
                                                                                                     Tiwari, Mr. Ramashish , Mr.
                                                                                                     Rishabh Jain, Mr. Rajiv
                                                                                                     Agarwal    &       Ms.      Tanya
                                                                                                     Saraswat, Advs.


                                                                            versus

                                       THE COMMISSIONER OF DELHI GOODS
                                       AND SERVICES TAX & ANR.          .....Respondents
                                                     Through: Mr. Abhinav Sharma 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 03/02/2025 at 21:49:39
                                                                                                      Abhishek Shandilya, Advs. for
                                                                                                     R-1.
                                                                                                     Mr. Nawal Kishore Jha, SPC
                                                                                                     with Ms. Kalpana Jha and Ms.
                                                                                                     Ekta Yadav, Advs. for R-2.
                             193
                             +         W.P.(C) 1001/2025, CM APPL. 4969/2025 (Stay)
                                       AMAIRA ENTERPRISES THROUGH PROPRIETOR
                                       KARAN PATNEY                     .....Petitioner
                                                   Through: Mr. Prabhat Kumar, Ms. Mehak
                                                             Dhiman and Mr. Utkarsh
                                                             Kumar, Advs.

                                                                            versus

                                       UNION OF INDIA & ORS.                                                     .....Respondents
                                                     Through:                                        Ms. Ritu Reniwal, SPC, UOI.
                                                                                                     Mr. Aditya Singh, SSC with
                                                                                                     Mr. Arya Suresh, Adv.
                             194
                             +         W.P.(C) 1006/2025, CM APPL. 4993/2025
                                       VICKY JAIN (PROP. M/S SHREE PLASTICS) .....Petitioner
                                                     Through: Mr. Nitin Gulati, Adv.

                                                                            versus

                                       UNION OF INDIA & ANR.                                                     .....Respondents
                                                     Through:                                        Mr. Atul Krishna, SPC for R-1.
                                                                                                     Mr. Abhinav Sharma with Mr.
                                                                                                     Abhishek Shandilya, Adv. for
                                                                                                     R-2.
                             195
                             +         W.P.(C) 9753/2024, CM APPL. 40001/2024 (Stay)
                                       DHL EXPRESS INDIA PRIVATE LIMITED        .....Petitioner
                                                     Through: Mr. Dharnendra Kumar Rana,
                                                              Ms. Priyanka Singla, Mr.
                                                              Tanmay Mangal, Mr. Surosh
                                                              Qazi, Mr. Udit Chauhan and
                                                              Mr. Aditya Arora, 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 03/02/2025 at 21:49:39
                                                                             versus

                                       GOODS AND SERVICES TAX
                                       COUNCIL & ORS.                    .....Respondents
                                                    Through: Mr. Anurag Ojha, SSC with
                                                             Mr. Subham Kumar and Mr.
                                                             Dipak Raj, Advs. for R-3.
                                                             Ms. Anushree Narain, SSC and
                                                             Mr. Ankit Kumar, Adv. for R-1
                                                             and 3.
                                                             Mr. Rajeev Aggarwal, ASC
                                                             with Mr. Shubham Goel, Mr.
                                                             Mayank Kamra and Mr.
                                                             Siddharth Goel, Advs. for R-4
                                                             to 8.
                                                             Mr. Vivek Sharma, SPC with
                                                             Ms. Prernaa Singh, Adv.

                             196
                             +         W.P.(C) 10015/2024, CM APPL. 40983/2024 (Interim Stay)
                                       M/S. WCO GLOBAL PROJECTS PVT. LTD. THROUGH ITS
                                       DIRECTOR SH. GURSURKRIT SINGH KUKREJA
                                                                               .....Petitioner
                                                     Through: Mr. Vineet Bhatia, Mr.
                                                              Aamnaya Jagannath Mishra,
                                                              Mr. Abhinav Sharde and Mr.
                                                              Keshav Garg, Advs.

                                                                            versus

                                       UNION OF INDIA AND ORS.             .....Respondents
                                                     Through: Mr. Awadesh Kumar Singh,
                                                               Adv. For R-1.
                             197
                             +         W.P.(C) 11262/2024, CM APPL. 55597/2024 (Amendment)
                                       INDUS TOWERS LIMITED                                                     .....Petitioner
                                                    Through:                                         Mr. Himanshu S. Sinha, Mr.
                                                                                                     Samyak Jain and Ms. Advetita,
                                                                                                     Adv.




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 03/02/2025 at 21:49:39
                                                                             versus

                                       SALES TAX OFFICER CLASS II
                                       AVATO & ORS.                      .....Respondents
                                                     Through: Mr. Rajeev Aggarwal, ASC
                                                              with Mr. Shubham Goel, Mr.
                                                              Mayank Kamra and Mr.
                                                              Siddharth Goel, Advs. for R-4
                                                              to 8.
                             198
                             +         W.P.(C) 12893/2024, CM APPL. 53741/2024 (Synopsis & List
                                       Of Dates)

                                       TEK XPLORE THROUGH ITS PROPRIETOR MS.
                                       RENUKA MAINI                     .....Petitioner
                                                    Through: Mr. Anurag Soan, Mr. Akshay
                                                             Saxena and Mr. Rituraj, Advs.

                                                                            versus

                                       THE PRINCIPAL COMMISSIONER STATE
                                       TAX DELHI & ORS.                   .....Respondents
                                                     Through: Mr. Rajeev Aggarwal, ASC
                                                              with Mr. Shubham Goel, Mr.
                                                              Mayank Kamra and Mr.
                                                              Siddharth Goel, Advs. for NCT,
                                                              Delhi, DGST.
                                                              Ms. Anushree Narain, SSC with
                                                              Mr. Ankit Kumar, Adv. for R-5
                                                              & R-6.

                                       CORAM:
                                       HON'BLE MR. JUSTICE YASHWANT VARMA
                                       HON'BLE MR. JUSTICE HARISH VAIDYANATHAN
                                       SHANKAR
                                                    ORDER

% 28.01.2025 Mr. Shridharan, learned senior counsel has concluded his arguments.

Mr. Sawhney, learned counsel appearing in W.P.(C) 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 03/02/2025 at 21:49:39 10477/2024 is continuing with his submissions.

We accord liberty to learned counsels for the writ petitioners to place their Brief Synopsis of Submission on the record at least 48 hours prior to the next date fixed. Those submissions shall refer to the pdf page numbers of the digital record of the Court wherever so required.

Let this batch be called again on 13.02.2025 as part heard and in the category of "End of Board".

YASHWANT VARMA, J HARISH VAIDYANATHAN SHANKAR, J JANUARY 28, 2025/akc 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 03/02/2025 at 21:49:39