M/S Jcm Udyog Through Its Prop. Vijay Kumar vs. Additional Commissioner, CGST Delhi West Commissionerate

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W.P.(C)/2274/2026HC DelhiGSTCNR DLHC01005938202624 July 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE SHAIL JAIN2 pages
For Petitioner: Mr. (Appearance not given)For Respondent: Ms. Samiksha Godiyal SSC, CBIC with Mr. Tenzing Namgyal Bhutia and Mr Ritiwik Narayanan, Advs

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Cause title — parties, addresses and appearances
$~22 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2274/2026 & CM APPL. 10971/2026 M/S JCM UDYOG THROUGH ITS PROP. VIJAY KUMAR .....Petitioner Through: Mr. (Appearance not given) versus ADDITIONAL COMMISSIONER, CGST DELHI WEST COMMISSIONERATE .....Respondent Through: Ms. Samiksha Godiyal SSC, CBIC with Mr. Tenzing Namgyal Bhutia and Mr Ritiwik Narayanan, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R %

24.07.

2026

1.

Learned Counsels appearing on behalf of the parties jointly submit that, in view of Rectification Order No. 01/CGST WEST/GST/DB/Commr. (in-situ)/2026-27 dated 07th April, 2026, passed under Section 161 of the Central Goods and Services Tax Act, 2017, by the Commissioner, Central Tax, Delhi West Commissionerate, whereby the demand raised against the Petitioner under Order-in-Original No. 253 dated 04th February, 2025, has been dropped, the present Writ Petition has been rendered infructuous.

2.

In view of the aforesaid submission, the present Writ Petition, along with all pending applications, if any, stands disposed of as having been 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 28/07/2026 at 11:43:53

rendered infructuous. ANIL KSHETARPAL, J SHAIL JAIN, J JULY 24, 2026/kp/ MM 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 28/07/2026 at 11:43:53

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.