$~56 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010439112026 + W.P.(C) 13530/2026 and CM APPL. 63104/2026 SH SHIV KUMAR .....Petitioner Through: Mr. Vineet Bhatia, Mr. Rakesh Kumar and Mr. Aamnaya Jagannath Mishra, Advs. versus UNION OF INDIA AND ORS. .....Respondents Through: Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs. Ms. Sarika Singh, SPC along with Mr. Rahul Singh, Adv. Ms. Monica Benjamin, SSC along with Ms. Laiba Arif and Ms. Prerika Narang, Advs. Mr. Abhishek, SPC along with Ms. Sadhana Sandhu, GP. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 16.09.2026 1. Through the present Writ Petition, the Petitioner prays for issuance of a Writ in the nature of Mandamus directing the Respondents to consider the Petitioner’s Appeal on merits without insisting upon deposit of the pre-deposit amount, in terms of the judgment dated 31.07.2026 passed by this Court in W.P.(C) 8414/2026 captioned Gaurav Jain & Anr. v. Joint Commissioner (Appeals-II) CGST Delhi Zone & Anr. 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 17/09/2026 at 12:00:58 2. Learned counsel representing the Respondents submits that the present Writ Petition may have been filed before the judgment in Gaurav Jain & Anr. (supra) was pronounced. 3. Keeping in view the aforesaid position, the present Writ Petition is disposed of with a direction to the Respondents to permit the Petitioner to file an Appeal without insisting upon pre-deposit, as the Show Cause Notice was issued prior to 01.10.2025. 4. The pending application also stands closed. ANIL KSHETARPAL, J. SHAIL JAIN, J. SEPTEMBER 16, 2026 s.godara/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 17/09/2026 at 12:00:58