BharatTaxGST

Global Enterprises vs. Commissioner Of GST New Delhi

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W.P.(C)/4937/2023HC DelhiGSTCNR DLHC01075698202306 August 2026Bench: HON'BLE MR. JUSTICE SHAIL JAIN,HON'BLE MR. JUSTICE ANIL KSHETARPAL2 pages
For Petitioner: Mr. Chinmaya Seth, Mr. A.K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh, advocatesFor Respondent: Mr.Piyush Beriwal, Ms Ruchita Srivastava, Mr Sparsh Jain, Advs

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Heard together (2 matters)

W.P.(C) 2679/2023
W.P.(C) 4937/2023

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances
$~27 & 28 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010638922023 + W.P.(C) 2679/2023 & CM APPL. 10347/2023 GLOBAL ENTERPRISES AND ORS. .....Petitioners Through: Mr. Chinmaya Seth, Mr. A.K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh, advocates versus COMMISSIONER OF GST, NEW DELHI .....Respondent Through: Mr.Piyush Beriwal,Ms Ruchita Srivastava,Mr Sparsh Jain, Advs. # CNR No. DLHC010756982023 + W.P.(C) 4937/2023 GLOBAL ENTERPRISES .....Petitioner Through: Mr. Chinmaya Seth, Mr. A.K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh, advocates versus COMMISSIONER OF GST NEW DELHI .....Respondent Through: Mr.Piyush Beriwal,Ms Ruchita Srivastava,Mr Sparsh Jain, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R %

06.08.

2026

1.

These two Writ Petitions were filed against the Order in Appeal passed under the CGST Act. The Writs were entertained as the Goods and Services Tax Appellate Tribunal (hereinafter ‘GSTAT’) was not functional then. During the pendency of the Writ Petition, GSTAT has 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 11/08/2026 at 11:53:39

become functional.

2.

Learned counsel representing the petitioner submits that in view of the subsequent developments, he may be permitted to withdraw the present Writ Petitions, with liberty to file Appeal before the GSTAT.

3.

In view of the above, the petition(s) are dismissed as withdrawn.

4.

If the Appeals are filed within the next 15 days, the same shall not be dismissed on the ground that it is barred by limitation. ANIL KSHETARPAL, J. SHAIL JAIN, J. AUGUST 06, 2026/PT/hp This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 11/08/2026 at 11:53:39

Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.