$~5 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 18611/2025, CM APPL. 77358/2025 & CM APPL. 1699/2026 ARUN GARG & ANR. .....Petitioners Through: Mr. Siddharth R. Gupta, Mr. Mrigank Prabhakar, Mr. Shantanu Sharma, Mr. Aman Agarwal, Mr. Uddaish Palya, Ms. Surbhi Saxena and Ms. Astha Singh, Advocates. versus UNION OF INDIA, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) & ANR. .....Respondents Through: CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL O R D E R % 28.01.2026 1. Learned counsel for the petitioners, in view of the objections to the territorial jurisdiction, wishes to withdraw the present petition with liberty to approach the Calcutta High Court. 2. The present petition, along with pending applications, if any, stands disposed of as withdrawn with liberty as prayed for. 3. We make it clear that we have not appreciated the merits of the matter. 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 30/01/2026 at 13:39:16 4. The time spent in prosecuting the petition be considered in case if the issue of limitation crops up. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J JANUARY 28, 2026 Sk/dd 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 30/01/2026 at 13:39:16