M/S Imperial Marketing vs. Principal Commissioner Of CGST Delhi North

W.P.(C)/5486/2026HC DelhiGSTCNR DLHC01017110202628 October 2026Bench: HON'BLE MR. JUSTICE BHARAT PARASHAR,HON'BLE MR. JUSTICE ANIL KSHETARPAL1 pages

For Petitioner: Mr. Arjun Raghvendra M., Mr. Stephin George & Mr. Atharva Kohokade, AdvsFor Respondent: Mr. Shubham Tyagi, SSC with Ms. Navruti Ojha, Adv

AI SummaryRemanded

Held

The Court held that the issue arising in the present Writ Petition is squarely covered by the detailed judgment passed in Rohit Garg v. Union of India and Ors. and other connected cases in W.P.(C) 8829/2026, decided on 07.09.2026. Based on the agreement between the learned counsel representing the parties, the Court disposed of the Writ Petition in the same terms as the prior judgment. The reasoning is based on the principle of judicial precedent and the consensus reached by the parties. The operative direction was to dispose of the Writ Petition and the pending application accordingly. No specific issues were left undecided as the matter was resolved by applying an existing precedent.

Facts

The petitioner, M/s Imperial Marketing, filed a Writ Petition (Civil) No. 5486/2026 before the Delhi High Court. The respondent was the Principal Commissioner of CGST, Delhi North. The parties, through their learned counsel, agreed that the issue raised in the present writ petition was identical to the issue decided in a previous case, Rohit Garg v. Union of India and Ors. and other connected cases in W.P.(C) 8829/2026, which was decided on September 7, 2026. Consequently, the parties consented to the present writ petition being disposed of in the same terms as the aforementioned judgment. The pending application was also disposed of.

Key Issues

1. Whether the issue raised in the present Writ Petition is squarely covered by the judgment of this Court in Rohit Garg v. Union of India and Ors. and other connected cases in W.P.(C) 8829/2026, decided on 07.09.2026. Petitioner's Contention: The petitioner's counsel agreed with the respondent's counsel that the issue in the present petition is covered by the aforementioned judgment, implying acceptance of the precedent. Respondent's Contention: The respondent's counsel agreed with the petitioner's counsel that the issue in the present petition is covered by the aforementioned judgment, indicating a consensus on the applicability of the precedent.

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Cause title — parties, addresses and appearances

$~31 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010171102026 + W.P.(C) 5486/2026 & CM APPL. 26912/2026 M/S IMPERIAL MARKETING .....Petitioner Through: Mr. Arjun Raghvendra M., Mr. Stephin George & Mr. Atharva Kohokade, Advs. versus PRINCIPAL COMMISSIONER OF CGST DELHI NORTH .....Respondent Through: Mr. Shubham Tyagi, SSC with Ms. Navruti Ojha, Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE BHARAT PARASHAR

O R D E R %

28.10.

2026

Learned counsel representing the parties ad idem that the issue arising in the present Writ Petition is squarely covered by a detailed judgment passed by this Court in Rohit Garg v. Union of India and Ors. and other connected cases in W.P.(C) 8829/2026, decided on 07.09.2026. 2. In view of the agreement between the parties, the Writ Petition is disposed of in the same terms. The pending application is also disposed of.

ANIL KSHETARPAL, J

BHARAT PARASHAR, J OCTOBER 28, 2026/RW/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.

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