Mr. Saket Agarwal vs. Commissioner Of CGST & Anr.

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W.P.(C)/5556/2026HC DelhiGSTCNR DLHC01017630202624 April 2026Bench: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE ,HON'BLE MR. JUSTICE AJAY DIGPAUL2 pages
For Petitioner: Mr. Abhas Mishra and Ms. Neha, AdvsFor Respondent: Mr. Aditya Singla, SSC, CBIC with Ms. Shreya Lamba and Mr. Dhananjay Gautam, Advs. for CGST. 28

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Heard together (3 matters)

W.P.(C) 5552/2026
W.P.(C) 5556/2026
W.P.(C) 5557/2026

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

Cause title — parties, addresses and appearances
$~27 to 29 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 5552/2026, CM APPL. 27110/2026 & CM APPL. 27111/2026 M/S KASHISH OPTICS LTD .....Petitioner Through: Mr. Abhas Mishra and Ms. Neha, Advs. versus COMMISSIONER OF CGST & ANR. .....Respondents Through: Mr. Aditya Singla, SSC, CBIC with Ms. Shreya Lamba and Mr. Dhananjay Gautam, Advs. for CGST. 28 + W.P.(C) 5556/2026, CM APPL. 27116/2026 & CM APPL. 27117/2026 MR. SAKET AGARWAL .....Petitioner Through: Mr. Abhas Mishra and Ms. Neha, Advs. versus COMMISSIONER OF CGST & ANR. .....Respondents Through: Mr. Aditya Singla, SSC, CBIC with Ms. Shreya Lamba and Mr. Dhananjay Gautam, Advs. 29 + W.P.(C) 5557/2026, CM APPL. 27118/2026 & CM APPL. 27119/2026 M/S KASHISH OVERSEAS PRIVATE LIMITED .....Petitioner Through: Mr. Abhas Mishra and Ms. Neha, 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 27/04/2026 at 14:03:51

versus

COMMISSIONER OF CGST & ANR. .....Respondents Through: Mr. Aditya Singla, SSC, CBIC with Ms. Shreya Lamba and Mr. Dhananjay Gautam, Advs.

CORAM:

HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE

HON'BLE MR. JUSTICE AJAY DIGPAUL

O R D E R %

24.04.

2026

1.

In case the appeal before the concerned Authority, otherwise complete in all respects, is filed by the petitioner, as sought to be canvassed before us, by 6th July 2026, the same be decided on its own merits without going into the issue of limitation as the petitioner has given an undertaking to this Court that he will make the statutory pre-deposit within this extended period for making his appeal entertainable.

2.

The petitions, along with pending application(s), if any, accordingly, stand disposed of as withdrawn in view of the aforesaid order.

NITIN WASUDEO SAMBRE, J

AJAY DIGPAUL, J

APRIL 24, 2026/AS/yr 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 27/04/2026 at 14:03:51

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