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M/S Dermamiracle Private Limited & Ors. vs. Additional Commissioner, CGST Delhi South Commissionerate & Ors.

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W.P.(C)/4896/2026HC DelhiGSTCNR DLHC01015179202617 August 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE SHAIL JAIN2 pages
For Petitioner: Mr. Anirban Bhattacharya, Mr. Siddharth Kumar, Mr. Gaurav Singh, Ms. Muskaan Goel, Mr. Rajeev Chowdhary, AdvsFor Respondent: Mr. Atul Tripathi, SSC, CBIC with Mr. Akshay Sagar and Mr. Shubham Mishra, Advs

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Cause title — parties, addresses and appearances
$~166 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010151792026 + W.P.(C) 4896/2026 M/S DERMAMIRACLE PRIVATE LIMITED & ORS. .....Petitioners Through: Mr. Anirban Bhattacharya, Mr. Siddharth Kumar, Mr. Gaurav Singh, Ms. Muskaan Goel, Mr. Rajeev Chowdhary, Advs. versus ADDITIONAL COMMISSIONER, CGST DELHI SOUTH COMMISSIONERATE & ORS. .....Respondents Through: Mr. Atul Tripathi, SSC, CBIC with Mr. Akshay Sagar and Mr. Shubham Mishra, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R %

17.08.

2026 CM APPL. 54881/2026

1.

The present application has been filed on behalf of the petitioners under Section 151 of the Code of Civil Procedure, 1908, seeking an early hearing of the captioned writ petition. The application seeks preponement of the hearing to enable the petitioners to withdraw the writ petition and avail the statutory appellate remedy under Section 107 of the Central Goods and Services Tax Act, 2017, in view of the judgment in Gaurav Jain & Anr. v. Joint Commissioner (Appeals-II), CGST Delhi Zone & Anr. 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 19/08/2026 at 12:23:07

2.

Learned counsel appearing for the petitioners submits that the petitioners may be permitted to withdraw the writ petition in order to avail the statutory appellate remedy.

3.

Learned counsel appearing for the respondent has no objection to the prayer made in the application.

4.

In view of the aforesaid, the date of hearing of the writ petition is preponed to today. The matter is taken on board.

5.

Accordingly, the writ petition is dismissed as withdrawn, with liberty to the petitioners to avail the statutory appellate remedy in accordance with law. The application stands disposed of.

6.

If an application under Section 14 of the Limitation Act, 1963 for excluding the period spent in prosecuting the present writ petition is filed, the same shall be considered by the appellate authority pragmatically.

7.

Accordingly, the next date of hearing shall stand cancelled. ANIL KSHETARPAL, J SHAIL JAIN, J AUGUST 17, 2026/kp/rm 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 19/08/2026 at 12:23:07

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.