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

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 revenue or State was represented by the Assistant Commissioner, CGST Delhi East, and another respondent. The specific tax period and the amount in dispute are not explicitly stated in the provided judgment excerpt. The procedural history indicates that the matter reached the High Court via writ petitions.

Held

The Court held that the petitioner's prayer to withdraw the present writ petitions in order to avail the remedy of First Appeal before the Commissioner of Appeals against the order dated 09.06.2026 is granted. The Court reasoned that allowing the petitioner to pursue the statutory appellate remedy is appropriate. Accordingly, the present petitions, along with pending applications, were disposed of as withdrawn. The operative direction was to permit the withdrawal and dispose of the petitions. No specific issue was left undecided, as the matter was resolved by the petitioner's withdrawal.

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 judgment does not record any specific arguments from the respondents (revenue or State) as none appeared.