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Shri Inder Singh vs. Principal Commissioner Of CGST And Anr.

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W.P.(C)/13568/2026HC DelhiGSTCNR DLHC01044040202623 September 2026Bench: HON'BLE MR. JUSTICE BHARAT PARASHAR,HON'BLE MR. JUSTICE ANIL KSHETARPAL2 pages
For Petitioner: Mr. Naveen Kohar, Ms. Sunaina, Mr. Jagjit, Mr. Anubhav Sindhu, Mr. Amit Nagar and Ms. Priyadarshni, AdvsFor Respondent: Mr. Aakarsh Srivastava, SSC along with Mr. Ashish Bansal and Mr. Ankit Kumar, Advs

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Cause title — parties, addresses and appearances
$~30 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010440402026 + W.P.(C) 13568/2026, CM APPL. 63351/2026 SHRI INDER SINGH .....Petitioner Through: Mr. Naveen Kohar, Ms. Sunaina, Mr. Jagjit, Mr. Anubhav Sindhu, Mr. Amit Nagar and Ms. Priyadarshni, Advs. versus PRINCIPAL COMMISSIONER OF CGST AND ANR. .....Respondents Through: Mr. Aakarsh Srivastava, SSC along with Mr. Ashish Bansal and Mr. Ankit Kumar, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE BHARAT PARASHAR

O R D E R %

23.09.

2026

1.

On 16.09.2026 the following order was passed:

“1. It is evident that, while passing the Impugned Order dated 27.08.2026, the Adjudicating Authority has, prima facie, failed to correct the apparent errors in the Original Orders dated 30.01.2025. 2. Learned Counsel appearing for the Respondent seeks an adjournment to obtain appropriate instructions from the Department before assisting the Court.

3.

It is noted that learned Counsel appearing for the Respondents does not dispute that there are apparent errors in the Original Orders, which have not been rectified even in adjudication of the application seeking rectification thereof.

4.

At request, the matter is adjourned to 23.09.2026 in the Supplementary List.”

2.

Today, learned counsel representing the Respondent submits 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 24/09/2026 at 11:20:39

that the Petitioner may be permitted to file application for rectification within a period of one (01) week, which will be decided within a period of two (02) weeks thereafter.

3.

Accordingly, the Petitioner is permitted to file an application for rectification within a period of one (01) week from today. In case such an application is filed, the same shall be decided on merits by the Adjudicating Authority within a period of two (02) weeks thereafter.

4.

While deciding the application for rectification, the Adjudicating Authority shall also decide whether the Petitioner’s bank account is required to be defreezed.

5.

Keeping in view the aforesaid position, the present Writ Petition, along with pending application, is disposed of.

ANIL KSHETARPAL, J.

BHARAT PARASHAR, J. SEPTEMBER 23, 2026 s.godara/ad 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 24/09/2026 at 11:20:39

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