$~23 and 24 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010383722023 + W.P.(C) 12665/2023 M/S AGRIM JEWELS .....Petitioner Through: Mr.Adv.[appearance not given.] versus THE COMMISSIONER OF VAT & ANR. .....Respondents Through: Ms. Urvi Mohan, Mr. Sumit Kumar, Ms. Mahika Bisht, Advs. for GNCTD. Ms. Shubhra Parashar, Mr. Virender Pratap Singh Charak, Advs. for UOI. (24) # CNR No. DLHC010465072023 + W.P.(C) 14977/2023 and CM APPL. 59820/2023 M/S WINSOME YARNS LIMITED .....Petitioner Through: Mr. Rajiv Agnihotri, Adv. versus THE COMMISSIONER OF TRADE AND TAX DEPARTMENT AND ANR .....Respondents Through: Ms. Urvi Mohan, Mr. Sumit Kumar, Ms. Mahika Bisht, Advs. for GNCTD. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 07.09.2026 1. There is no dispute between the parties that the issue which arises for consideration in the present Writ Petitions stands settled by 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 10/09/2026 at 11:28:03 this Court in W.P.(C) 8272/2015 captioned Ingram Micro India Pvt. Ltd. v. Commissioner, Department of Trade & Taxes & Anr., decided on 01.02.2016. 2. In view of the aforesaid position, the Respondents are directed to issue the requisite statutory forms, as prayed for by the respective Petitioners, upon furnishing of an appropriate indemnity bond, within a period of one month from the date of furnishing such bond. 3. With these observations, the present Writ Petitions, along with the pending application(s), are disposed of. 4. A photocopy of the order passed today be kept in the connected matter. ANIL KSHETARPAL, J. SHAIL JAIN, J. SEPTEMBER 7, 2026 jai/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 10/09/2026 at 11:28:03