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

W.P.(C)/14622/2026HC DelhiGSTCNR DLHC01047596202601 October 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE BHARAT PARASHAR2 pages
For Petitioner: Mr. Puneet Rai, AdvFor Respondent: None
AI SummaryRemanded

Facts

The petitioner, Ishu Fashion Hub, filed two writ petitions before the Delhi High Court challenging an order dated 09.06.2026 passed by the Assistant Commissioner, Division Gandhinagar, CGST Delhi East. The petitions were filed in 2026. The respondent authorities were the Assistant Commissioner and another official. The amount in dispute is not specified in the judgment. After some arguments, the petitioner's counsel sought permission to withdraw the petitions to pursue the remedy of a first appeal before the Commissioner of Appeals.

Held

The Court held that the petitioner was permitted to withdraw the present writ petitions. The reasoning was based on the petitioner's prayer to avail the statutory remedy of a first appeal before the Commissioner of Appeals against the impugned order dated 09.06.2026. The Court's decision was to dispose of the petitions as withdrawn. The operative direction was that the present petitions, along with pending applications, stand disposed of as withdrawn. No issues were expressly left undecided.

Key Issues

1. Whether the petitioner is entitled to withdraw the present writ petitions to avail the remedy of a first appeal before the Commissioner of Appeals against the order dated 09.06.2026? The petitioner argued that they wished to withdraw the petitions to pursue the statutory remedy of a first appeal before the Commissioner of Appeals. The respondents did not present any arguments as 'None' was recorded for them.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

W.P.(C) 14622/2026
W.P.(C) 14623/2026

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances
$~4 and 5 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010475962026 + W.P.(C) 14622/2026 and CM APPL. 68393/2026 ISHU FASHION HUB .....Petitioner Through: Mr. Puneet Rai, Adv. versus ASSISTANT COMMISSIONER, DIVISION GANDHINAGAR, CGST DELHI EAST & ANR. .....Respondents Through: None. # CNR No. DLHC010475982026 + W.P.(C) 14623/2026 and CM APPL. 68394/2026 ISHU FASHION HUB .....Petitioner Through: Mr. Puneet Rai, Adv. versus ASSISTANT COMMISSIONER, DIVISION GANDHINAGAR, CGST DELHI EAST & ANR. .....Respondents Through: None. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE BHARAT PARASHAR

O R D E R % 01.10.2026

1.

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 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 06/10/2026 at 12:03:05

application, stands disposed of as

The judgment continues below.

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