$~61 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 8769/2026 and CM APPL. 41139/2026 SHREE ANJANEY TRADERS LLP .....Petitioner Through: Mr. Ramakant Gaur, Ms. Sneha Arya and Ms. Roopini, Advs. versus COMMISSIONER & ORS. .....Respondents Through: Ms. Monica Benjamin, SSC along with Ms. Laiba Arif, Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 09.07.2026 1. On 06.07.2026, the following order was passed: “1. The only dispute in the present Writ Petition is with regard to the Petitioner‟s claim for refund of Rs.1,50,00,000/-, which was alleged to have been deposited on 03.04.2021 after the Petitioner‟s premise was searched on 31.03.2021. 2. Learned counsel representing the Respondent has produced a copy of the Petitioner‟s communication dated 24.06.2022, wherein the Petitioner is stated to have itself requested for appropriation of this amount of Rs.1,50,00,000/- against their bills. 3. Learned counsel representing the Petitioner prays for some time to examine this above-mentioned letter before assisting the Court. 4. List for final disposal on 09.07.2026 in the Supplementary List.” 2. Today, learned counsel representing the Respondent has produced a break-up of all the liabilities against which the amount of Rs.1,50,00,000/- is stated to have been adjusted and a copy of the same was supplied to the learned counsel representing the Petitioner. 3. The only prayer made in the Writ Petition is for issuance 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 13/07/2026 at 15:49:21 direction to the Respondent to refund the amount of Rs.1,50,00,000/-. Learned counsel representing the Respondent submits that the above- mentioned amount already stands adjusted against the various liabilities of the Petitioner, hence, no further order can be passed in the present Petition. 4. It is needless to observe that if the Petitioner is aggrieved by the said adjustment, it shall be at liberty to avail such departmental/statutory remedy as may be available to it in accordance with law. 5. With these observations, the present Writ Petition, along with pending application, is disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 9, 2026 s.godara/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 13/07/2026 at 15:49:21