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M/S Leaff International vs. Additional Commissioner, Cum Commissioner (In Situ), Ward 89

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W.P.(C)/9303/2026HC DelhiGSTCNR DLHC01029669202620 July 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE SHAIL JAIN2 pages
For Petitioner: Mr. Aseem Chawla Senior Advocate with Ms. Pratishtha Chaudhary, Ms. Ishika Sharma, Mr. Saksham Arya and Mr. Kavya Garg AdvsFor Respondent: Sh. Atul Tripathi, SSC, CBIC, Mr. Shubham Mishra and Mr. Akshay Sagar, Advocates

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Heard together (2 matters)

W.P.(C) 9303/2026
W.P.(C) 9320/2026

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

Cause title — parties, addresses and appearances
$~155 & 156 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9303/2026, CM APPL. 43484/2026, CM APPL. 43485/2026 M/S LEAFF INTERNATIONAL .....Petitioner Through: Mr. Aseem Chawla Senior Advocate with Ms. Pratishtha Chaudhary, Ms. Ishika Sharma, Mr. Saksham Arya and Mr. Kavya Garg Advs. versus ADDITIONAL COMMISSIONER, CUM COMMISSIONER (IN SITU), WARD 89, .....Respondent Through: Sh. Atul Tripathi, SSC, CBIC, Mr. Shubham Mishra and Mr. Akshay Sagar, Advocates. (156) + W.P.(C) 9320/2026, CM APPL. 43511/2026, CM APPL. 43512/2026 M/S LEAFF INTERNATIONAL .....Petitioner Through: Mr. Aseem Chawla Senior Advocate with Ms. Pratishtha Chaudhary, Ms. Ishika Sharma, Mr. Saksham Arya and Mr. Kavya Garg Advs. versus ADDITIONAL COMMISSIONER, CUM COMMISSIONER (IN SITU), CENTRAL GST, DELHI EAST .....Respondent Through: Sh. Atul Tripathi, SSC, CBIC, Mr. Shubham Mishra and Mr. Akshay Sagar, Advocates. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 24/07/2026 at 12:39:30

O R D E R %

20.07.

2026

1.

Learned senior counsel representing the Petitioner, after arguing for some time and upon realizing that a statutory appeal is maintainable against the Impugned Orders dated 23.03.2026 and 26.03.2026, prays for permission to withdraw the present Petitions in order to avail alternative remedy of appeal.

2.

Learned counsel representing the Respondent has no objection to the prayer made. Hence, the present Petitions are dismissed as withdrawn with liberty to avail the alternative remedy in accordance with law.

3.

Needless to observe that, if so advised, the Petitioner may file an application under Section 14 of the Limitation Act, 1963 seeking exclusion of the time spent before this Court, in pursuing the present Petitions, while computing the period of limitation for the purpose of filing the statutory appeal.

4.

With the aforesaid observations, both the Petitions are disposed of.

5.

A photocopy of the Order passed today be kept in the connected matter.

ANIL KSHETARPAL, J.

SHAIL JAIN, J. JULY 20, 2026/da/hr

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 24/07/2026 at 12:39:30

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