$~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1411/2025 M/S CA INTERNATIONAL .....Petitioner Through: Mr. Abhishek Sharma, Mr. Sachin Singh Shahi, Ms. Neetu Sharma, Advs. versus ASSISTANT COMMISSIONER,PALAM DIVISION,CGST DELHI, SOUTH .....Respondent Through: Mr. Ruchesh Sinha, Sr. St. Counsel CGST CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL O R D E R % 07.04.2026 CM APPL. 19360/2026 1. The present application has been filed by the petitioner seeking restoration of W.P.(C) 1411/2025. 2. For the reasons stated in the application, the application is allowed and the writ petition is restored to its original number. 3. The application is disposed of. W.P.(C) 1411/2025 4. The request for refund was rejected on 19th September 2023 without considering the documents which were submitted online by the petitioner. 5. As such the contentions are that the impugned order was passed without considering the documents which amounts to denial of opportunity of hearing. 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 10/04/2026 at 12:33:10 6. At the request of respondent, by way of last chance, list on 15th April 2026. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J APRIL 7, 2026/DM/OK 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 10/04/2026 at 12:33:10