$~26 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010352182025 + W.P.(C) 7797/2025, CM APPL. 34434/2025 and CM APPL. 26817/2026 DELHI BARODA ROAD CARRIER PRIVATE LIMITED THROUGH ITS DIRECTOR-MR. HARGOBIND PRUTHI .....Petitioner Through: Mr. Ved Jain, Mr. Nischay Kantoor, Mr. Ishan khandelwal, Advs. versus OFFICE OF GSTO & ANR. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE VIMAL KUMAR YADAV O R D E R % 10.09.2026 1. Learned counsel representing the parties are ad-idem that the present Writ Petition is liable to be allowed in terms of the judgment passed by this Court in W.P.(C) 10387/2026 captioned Jaiprakash Associates Limited vs. The Office of the Commissioner of Customs Air Cargo Complex Import & Anr., decided on 02.09.2026. 2. In view of the consensus arrived at between the parties, the present Writ Petition is allowed and the order dated 23.02.2025 passed by the Respondent No.1 under Section 73 of the Central Goods and Services Tax Act, 2017 creating a demand against the Petitioner Company shall stand quashed, as it relates to the period 2020-2021, whereas the Resolution Plan was approved on 21.02.2022. 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 16/09/2026 at 12:34:32 3. The Writ Petition is accordingly allowed. Pending application also stands disposed of. ANIL KSHETARPAL, J. VIMAL KUMAR YADAV, J. SEPTEMBER 10, 2026/sp/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 16/09/2026 at 12:34:32