$~104 & 106 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 10495/2026 and CM APPL. 48597/2026 M/S SY ASSOCIATES PRIVATE LIMITED .....Petitioner Through: Mr. Arjun Raghavendra, Mr. Kaushik V, Ms. Khushpreet, Advs. versus COMMISSIONER OF CENTRAL TAX CGST DELHI EAST .....Respondent Through: Mr. Shubham Tyagi, SSC with Ms. Navruti Ojha, Adv. (106) + W.P.(C) 10533/2026 and CM APPL. 48663/2026 M/S SY ASSOCIATES PRIVATE LIMITED .....Petitioner Through: Mr. Arjun Raghavendra, Mr. Kaushik V, Ms. Khushpreet, Advs. versus COMMISSIONER OF CENTRAL TAX CGST DELHI EAST .....Respondent Through: Mr. Shubham Tyagi, SSC with Ms. Navruti Ojha, Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 29.07.2026 1. Admittedly, the Petitioner has already filed separate statutory appeals challenging the Assessment Orders passed by the Authority, and the said appeals are stated to be pending adjudication. The very same Assessment Orders are also under challenge in the present Writ Petitions. 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 31/07/2026 at 14:11:19 2. Learned counsel representing the Petitioner submits that, in view of Section 6(2)(b) of the Central Goods and Services Tax Act, 2017, parallel proceedings could not have been initiated by either the State or the Central Authorities. It is, therefore, contended that the Impugned Orders have been passed without jurisdiction. 3. This Court has considered the submission made by the learned counsel representing the Petitioner and is of the considered view that this aspect can be examined by the Appellate Authority. 4. The Petitioner cannot be permitted to simultaneously invoke the jurisdiction of multiple forums as that would not be in the interest of justice. 5. With these observations, the present Petitions are disposed of, while granting liberty to the Petitioner to raise all its contentions before the Appellate Authority. 6. The pending applications also stand closed. 7. A photocopy of the order passed today be kept in the connected matter. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 29, 2026 jai/shah 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 31/07/2026 at 14:11:19