BharatTaxGST

M/S Sham Trading Company vs. The Commissioner, Central Goods And Services Tax & Ors.

Original PDF →
W.P.(C)/1477/2026HC DelhiGSTCNR DLHC01109560202521 September 2026Bench: HON'BLE MR. JUSTICE BHARAT PARASHAR,HON'BLE MR. JUSTICE ANIL KSHETARPAL2 pages
For Petitioner: Mr. Rahul Gupta, Mr. Harpreet Singh and Mr. Vijay Gupta, AdvsFor Respondent: Ms. Anushree Narain, SCC, with Mr. Apurv Yadav and Mr. Naman Choula, Advs. For R-1 & 2. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. For GNCTD

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
$~14 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC011095602025 + W.P.(C) 1477/2026, CM APPL. 7149/2026 and CM APPL. 7150/2026 M/S SHAM TRADING COMPANY .....Petitioner Through: Mr. Rahul Gupta, Mr. Harpreet Singh and Mr. Vijay Gupta, Advs. versus THE COMMISSIONER, CENTRAL GOODS AND SERVICES TAX & ORS. .....Respondents Through: Ms. Anushree Narain, SCC, with Mr. Apurv Yadav and Mr. Naman Choula, Advs. For R-1 & 2. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. For GNCTD CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE BHARAT PARASHAR

O R D E R % 21.09.2026

1.

After arguing for some time, learned counsel representing the Petitioner prays for permission to withdraw the present Petition in order to avail the alternative remedy of appeal against Order dated 21.01.2025 passed by the Adjudicatory Authority.

2.

Accordingly, the present Petition stands dismissed as withdrawn.

3.

The Petitioner, if so advised, may file an application under Section 14 of the Limitation Act, 1963 seeking exclusion of the period spent pursuing the present Petition. Such application, if filed, shall be considered by the Appellate Authority in accordance with law. 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 23/09/2026 at 11:09:03

4.

Pending applications also stand disposed of. ANIL KSHETARPAL, J. BHARAT PARASHAR, J. SEPTEMBER 21, 2026/JYH/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 23/09/2026 at 11:09:03

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.