$~17 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010173982026 + W.P.(C) 5604/2026, CM APPL. 27381/2026 and CM APPL. 27382/2026 SHREE PARAS STEELFAB PRIVATE LIMITED .....Petitioner Through: Ms. Shradha Sareen, Adv. versus UNION OF INDIA AND ORS .....Respondents Through: Mr. Devvrat Yadav and Mr. Kartik Sharma, Advs. For R-1 Mr. Ruchesh Sinha, Sr. St. Counsel with Ms. Upasna Vashistha, Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE BHARAT PARASHAR O R D E R % 21.09.2026 1. Learned counsel representing the Petitioner does not dispute that an identical issue already stands answered in favour of the Revenue Department vide this Court’s judgment dated 07.09.2026 in W.P.(C) 8829/2026 captioned Rohit Garg Vs. Union of India and Ors. and connected matters. 2. In view of the aforesaid position, the present Petition stands disposed of in terms of the judgment passed in Rohit Garg (Supra). ANIL KSHETARPAL, J. BHARAT PARASHAR, J. SEPTEMBER 21, 2026/JYH/hr 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 23/09/2026 at 11:12:14