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Ensure Innovations PVT LTD Through Its Director Prajna Paramita Singh vs. Govt. Of Nct Of Delhi & Ors.

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W.P.(C)/288/2026HC DelhiGSTCNR DLHC01000349202609 January 2026Bench: HON'BLE MR. JUSTICE AJAY DIGPAUL,HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE2 pages
For Petitioner: Ms. Tabbassum Firdausi, Mohd. Ikram, Mohd. Imran Ahmed and Mr. Ahmed Ansari, AdvsFor Respondent: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. for GNCTD. Mr. Anurag Ojha, SSC for Respondents No.3 to 5. Mr. Himanshu Bidhuri, SPC with Mr. Ayush Tanwar and Mr. Kushagra Malik, Advs. for UOI

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Cause title — parties, addresses and appearances
$~19 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 288/2026 & CM APPL. 1388/2026 ENSURE INNOVATIONS PVT LTD THROUGH ITS DIRECTOR PRAJNA PARAMITA SINGH .....Petitioner Through: Ms. Tabbassum Firdausi, Mohd. Ikram, Mohd. Imran Ahmed and Mr. Ahmed Ansari, Advs. versus GOVT. OF NCT OF DELHI & ORS. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. for GNCTD. Mr. Anurag Ojha, SSC for Respondents No.3 to 5. Mr. Himanshu Bidhuri, SPC with Mr. Ayush Tanwar and Mr. Kushagra Malik, Advs. for UOI. CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL

O R D E R %

09.01.

2026

1.

On instructions, a prayer for withdrawal is made by the learned counsel appearing for the petitioner in view of availability of an alternate remedy of filing an appeal.

2.

Accordingly, the present writ petition stands dismissed as withdrawn, preserving the liberty in favour of the petitioner as prayed.

3.

Pending application also stands disposed of. 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 04/06/2026 at 01:52:36

4.

Needless to clarify this Court have not appreciated or gone into the merits of the matter.

5.

We are informed by the counsel for the petitioners that the issues as regards the validity of notification which are referred to in prayer clause which is reproduced hereinbelow is pending consideration before the Apex Court. (iii) Your Lordship may be pleased quash the Notification No 5612023 central tax dated 28.12.2023 & Notification No 56/2023 state tax dated 11.A7 .2024 arc ultra-vires and unconstitutional mentioned in Writ Petition extending time limit for passing order under Sec. 73 of the CGSI Act/DGST Act being in contravention to Sec. 168A of the CGST Act/DGST Act and hold the impugned unsigned order is barred by limitation (Annexure -P-4 & P-5).

6.

In case, if the issue is answered in favour of the petitioner liberty is preserved in favour of the petitioner as prayed. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J JANUARY 9, 2026/sky/st 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 04/06/2026 at 01:52:36

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.