Ishu Fashion Hub vs. Assistant Commissioner, Division Gandhinagar, CGST Delhi East & Anr.

W.P.(C)/14596/2026HC DelhiGSTCNR DLHC01047417202630 September 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE BHARAT PARASHAR1 pages

For Petitioner: Mr Puneet Rai, Ms. Srishti Sharma and Mr. Aryan Mittal, AdvsFor Respondent: Mr. Atul Tripathi, SSC for CBIC with Mr. Shubham Mishra, Mr. Akshay Sagar & Mr. Gaurav Mani Tripathi, Advs

AI SummaryRemanded

Facts

The petitioner, Ishu Fashion Hub, filed a writ petition before the Delhi High Court challenging an order dated 09.06.2026 passed by the Assistant Commissioner, Division Gandhinagar, CGST Delhi East. The specific details of the order, the tax period(s), the amount in dispute, and the procedural history leading to the High Court filing are not explicitly recorded in the judgment. The petition was filed in 2026.

Held

The Court allowed the petitioner's prayer to withdraw the writ petition. The Court noted that after arguing for some time, the learned counsel for the petitioner sought permission to withdraw the petition to avail the remedy of a First Appeal before the Commissioner of Appeals against the order dated 09.06.2026. The Court found no impediment to this request and accordingly disposed of the petition as withdrawn. The reasoning is based on the petitioner's right to pursue the available statutory remedies. The operative direction was to dismiss the petition as withdrawn. No issues were expressly left undecided.

Key Issues

1. Whether the petitioner is entitled to withdraw the present writ petition to avail the remedy of First Appeal before the Commissioner of Appeals against the order dated 09.06.2026. The petitioner argued that they wished to withdraw the petition to pursue the statutory remedy of a First Appeal before the Commissioner of Appeals. The respondents, represented by the Assistant Commissioner, CGST Delhi East, did not appear to contest the withdrawal. No specific legal provisions or precedents were cited by either party in the brief proceedings recorded.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~31 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010474172026 + W.P.(C) 14596/2026 & CM No. 68294/2026 ISHU FASHION HUB .....Petitioner Through: Mr Puneet Rai, Ms. Srishti Sharma and Mr. Aryan Mittal, Advs. versus ASSISTANT COMMISSIONER, DIVISION GANDHINAGAR, CGST DELHI EAST & ANR. .....Respondents Through: Mr. Atul Tripathi, SSC for CBIC with Mr. Shubham Mishra, Mr. Akshay Sagar & Mr. Gaurav Mani Tripathi, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE BHARAT PARASHAR

O R D E R %

30.09.

2026

After arguing for some time, learned counsel representing the Petitioner prays for permission to withdraw the present Petition in order to avail remedy of First Appeal before the Commissioner of Appeals against the order dated 09.06.2026. 2. Accordingly, the present Petition along with pending application, stands disposed of as withdrawn.

ANIL KSHETARPAL, J

BHARAT PARASHAR, J SEPTEMBER 30, 2026/DH/SG 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. Th

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