$~44 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 6148/2025 & CM APPL. 10814/2026 M/S CHETANYA BUILDCON PVT LTD & ANR. .....Petitioners Through: Adv. (appearance not given) Versus COMMISSIONER CGST NEW DELHI .....Respondent Through: Sh. Atul Tripathi, SSC, CBIC with Mr. Shubham Mishra, Mr. Gaurav Mani Tripathi, Mr. Akshay, Advs. CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL O R D E R % 17.02.2026 1. On instructions, a prayer for withdrawal is made by the counsel for the petitioner as the petitioner has already availed the remedy of filing an appeal against the Order-in-Original before the Customs, Excise And Service Tax Appellate Tribunal (‘CESTAT’). 2. The present writ petition is accordingly stands dismissed as withdrawn. 3. However, this will not preclude the petitioner from contesting the claim before the Tribunal as regards to dispense with the conditions of pre- deposit as is statutorily mandated under Section 35(f) of the Act. 4. Pending application also stands disposed of. 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 20/02/2026 at 13:08:29 5. Order be uploaded on the website of this Court. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J FEBRUARY 17, 2026/sky/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 20/02/2026 at 13:08:29