$~41 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010137182026 + W.P.(C) 4400/2026 and CM APPL. 21458/2026 M/S GANPATI STEELS THROUGH KAILASH PRASAD YADAV .....Petitioner Through: Mr. Pankaj Mehta, Ms. Shweta Soni, Ms. Akanksha Singh and Mr. Apaar Puri, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Tanveer Ahmed Ansari, Senior Panel Counsel for R- 1/UOI. Ms. Namrah Nasir, Jr. Standing counsel for CGST for R-2 to R- 4. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE BHARAT PARASHAR O R D E R % 22.09.2026 1. After arguing the matter for some time, learned counsel representing the Petitioner seeks permission to withdraw the present Petition in order to avail the statutory remedy of appeal under Section 107 of the Central Goods and Services Tax Act, 2017. 2. Learned counsel representing the Petitioner further submits that the Petitioner should be permitted to file the appeal without being required to make the pre-deposit contemplated under the statute, in terms of judgment passed by the Division Bench of this Court in Gaurav Jain & Anr. v. Joint Commissioner (Appeals-II), CGST Delhi Zone & Anr., 2026:DHC:6124-DB. 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 24/09/2026 at 11:28:31 3. Learned counsel representing the Respondents submits that, as per Order-in-Original passed on 31.12.2025, the Petitioner has been directed to pay a penalty of Rs.3,52,45,083/- 4. Keeping in view aforesaid position, the present Petition is dismissed as withdrawn, with liberty to avail the statutory remedy of appeal. The Petitioner shall also be at liberty to file an application before the Appellate Authority claiming benefit of judgment passed in Gaurav Jain (Supra), which will be considered in accordance with law. 5. The Petitioner, if so advised, may file an application under Section 14 of the Limitation Act seeking exclusion of the period spent pursuing the present Petition. Such application shall be considered by the Appellate Authority in accordance with law. 6. The pending application stands closed. ANIL KSHETARPAL, J. BHARAT PARASHAR, J. SEPTEMBER 22, 2026/sp/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 24/09/2026 at 11:28:31