$~4(SDB) * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C)-9730/2025 & CM APPL. 51958/2025 AUGUST ATTORNEYS LLP .....Petitioner Through: Mr. Abhyuday Dhasmana, Adv. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Akash Verma, SSC, CBIC. (M: 9697980007) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA O R D E R % 22.08.2025 1. This hearing has been done through hybrid mode. CM APPL. 51958/2025(for modification) in W.P.(C) 9730/2025 2. The present application has been filed by the Petitioner under Section 151 of the Code of Civil Procedure, 1908 seeking clarification of the fact that the Commissioner Appeals had rejected the appeal under Section 107 of the Central Goods and Service Tax Act, 2017 (hereinafter, ‘CGST Act’) and not under Section 112 of the CGST Act. 3. Clarified accordingly. 4. The application is disposed of. PRATHIBA M. SINGH, J. RAJNEESH KUMAR GUPTA, J. AUGUST 22, 2025 dj/ck 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 26/08/2025 at 12:07:50