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M/S Sree Ananta Exim vs. Deputy Commissioner, (Adjudication ) Central Goods And Services Tax, Delhi North & Anr.

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W.P.(C)/687/2026HC DelhiGSTCNR DLHC01001253202601 April 2026Bench: HON'BLE MR. JUSTICE AJAY DIGPAUL,HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE2 pages
For Petitioner: Mr. Akhil Krishan Maggu, Mr. Vikas Sareen, Ms. Oshin Maggu, Mr. Aryan Nagpal and Ms. Mehak Sharma, AdvocatesFor Respondent: Mr. Gibran Naushad, SSC with Mr. Suraj Shekhar Singh, Advocate for R- 1. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advocates for R-GNCTD

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Cause title — parties, addresses and appearances
$~37 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 687/2026 & CM APPL. 3345/2026 M/S SREE ANANTA EXIM .....Petitioner Through: Mr. Akhil Krishan Maggu, Mr. Vikas Sareen, Ms. Oshin Maggu, Mr. Aryan Nagpal and Ms. Mehak Sharma, Advocates. versus DEPUTY COMMISSIONER, (ADJUDICATION ) CENTRAL GOODS AND SERVICES TAX, DELHI NORTH & ANR. .....Respondents Through: Mr. Gibran Naushad, SSC with Mr. Suraj Shekhar Singh, Advocate for R- 1. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advocates for R-GNCTD. CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL

O R D E R %

01.04.

2026

1.

Mr. Girbran Naushad, learned Senior Standing Counsel appearing for respondent no.1, on instructions, states that order dated 30th September, 2025 (Annexure 2) shall not be given effect as the same was passed for an overlapping period, for which, adjudication was already made by virtue of the order dated 31st August, 2024 passed by respondent no.2, uploaded on 31st August, 2024. 2. In view of aforesaid statement coming on record on instructions, same is accepted. 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 06/04/2026 at 11:27:27

3.

Accordingly, we clarify that it is only order dated 31st August, 2024 uploaded on 31st August, 2024, which shall govern the proceedings.

4.

The petition is disposed of accordingly.

5.

Pending application, if any, also stands disposed of. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J APRIL 1, 2026/ay/sk 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 06/04/2026 at 11:27:27

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