$~2,18,42,43,44,45,47,48,49,52,53 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010188182026 + W.P.(C) 5902/2026, CM APPL. 28952/2026 JITIN BATRA PROPRIETOR OF M/S. DREAMZ CONFERENCE AND EVENT MANAGEMENT GROUP .....Petitioner Through: Mr. Manish Khurana, Adv. versus SALES TAX OFFICER CLASS II / AVATO WARD 60 & ORS. .....Respondents Through: Mr. Abhishek Seth, SPC. Mr. Nipun Jain, Govt. Pleader for UOI. Ms. Arunima Dwivedi, SSC- Customs with Ms. Himanshi Singh, Ms. Monalisha Pradhan and Mr. Suman Ghosh, Advs. for R-2 and R-3. (18) # CNR No. DLHC010057532026 + W.P.(C) 2195/2026, CM APPL. 10664/2026 RACHIT ENTERPRISES .....Petitioner Through: Mr. Puneet Rai, Ms. Srishti Sharma, Ms. Nancy Jain and Mr. Aryan Mittal, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Manoj Kumar, SPC for R- 1/UOI. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. for GNCTD. (42) # CNR No. DLHC010072732026 + W.P.(C) 2655/2026, CM APPL. 12937/2026, CM APPL. 12939/2026 M/S CRESENT STATIONERS .....Petitioner Through: Mr. Rajat Mittal, Mr. Subham Kumar, Mr. Himanshu chakravarty, Mr. Priyanshu, 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 09/10/2026 at 13:25:33 Advs. versus SALES TAX OFFICER CLASS II WARD 3 DELHI & ORS. .....Respondents Through: Mr. Manashwy Jha, Panel Counsel (Civil) for GNCTD. (43) # CNR No. DLHC010414022026 + W.P.(C) 12802/2026, CM APPL. 59367/2026, CM APPL. 59368/2026 M/S S M AGRI EXPORTS PRIVATE LIMITED .....Petitioner Through: Mr. Rajesh Madan and Mr. Hasan Abbas, Advs. versus SALES TAX OFFICER/ AVATO WARD-52, ZONE-3, DELHI .....Respondent Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. for GNCTD. (44) # CNR No. DLHC010089532026 + W.P.(C) 3220/2026, CM APPL. 15486/2026 RELIABLE ACCESSORIES PRIVATE LIMITED .....Petitioner Through: Mr. Manish Khurana and Mr. Siddhanth Sarwal, Advs. versus SALES TAX OFFICER CLASS II / AVATO WARD 61,ZONE 5,DELHI & ORS. .....Respondents Through: Mr. Akash Panwar, JSC with Mr. Shantanu Vidyarthi Adv. (45) # CNR No. DLHC010090832026 + W.P.(C) 3229/2026, CM APPL. 15570/2026 RELIABLE ACCESSORIES PRIVATE LIMITED .....Petitioner Through: Mr. Manish Khurana and Mr. Siddhanth Sarwal, Advs. versus SALES TAX OFFICER CLASS II / AVATO WARD 61,ZONE 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 09/10/2026 at 13:25:33 5,DELHI & ORS. .....Respondents Through: Mr. Akash Panwar, JSC with Mr. Shantanu Vidyarthi Adv. (47) # CNR No. DLHC010135682026 + W.P.(C) 4382/2026, CM APPL. 21393/2026, CM APPL. 21394/2026 SHAKUNTLAM ASSOCIATES THROUGH ITS PROPRIETOR MR ASHOK AGGARWAL .....Petitioner Through: Ms. Priyanka Singla, Adv. versus GOODS AND SERVICES TAX COUNCIL THROUGH THE SECRETARY GST COUNCIL SECRETARIAT & ORS. .....Respondents Through: Ms. Namrah Nasir, Adv. for R- 1 and R-2. Ms. Vaishali Gupta, Panel Counsel for R-3 to R-5. (48) # CNR No. DLHC010390622026 + W.P.(C) 12169/2026, CM APPL. 56371/2026, CM APPL. 56372/2026 DRUM ROLL ADVERTISING PRIVATE LIMITED VANI SOOD .....Petitioner Through: Mr. Roopesh Kumar Mishra and Mr. Ishan Thakur, Advs. versus COMMISSIONER OF DGST & ORS. .....Respondents Through: Mr. Siddhartha Sinha, SPC. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. for GNCTD. (49) # CNR No. DLHC010402512026 + W.P.(C) 12468/2026, CM APPL. 57865/2026, CM APPL. 57866/2026 ASA CORPORATE CATALYST INDIA PRIVATE LIMITED .....Petitioner Through: Mr. Sandeep Chilana, Adv. 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 09/10/2026 at 13:25:33 versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Vishwa Pal Singh, CGSC and Ms. Rupali Sinha, GP with Mr. Anurag Pandey, Mr. Abhijit Singh, Advs. for R- 1/UOI. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. for GNCTD. (52) # CNR No. DLHC010467182026 + W.P.(C) 14357/2026, CM APPL. 67249/2026, CM APPL. 67250/2026 GLOBAL ENTERPRISES .....Petitioner Through: Mr. Puneet Rai, Ms. Srishti Sharma, Ms. Nancy Jain and Mr. Aryan Mittal, Advs. Versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. for GNCTD. (53) # CNR No. DLHC010468442026 + W.P.(C) 14401/2026, CM APPL. 67482/2026, CM APPL. 67483/2026 MBD ALCHEMIE PRIVATE LIMITED .....Petitioner Through: Mr. Puneet Rai, Ms. Srishti Sharma, Ms. Nancy Jain and Mr. Aryan Mittal, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Vinay Kaushik, GP. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. for GNCTD. 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 09/10/2026 at 13:25:33 CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE BHARAT PARASHAR O R D E R % 07.10.2026 1. Learned counsel representing the parties are ad-idem that the above mentioned Writ Petitions can be disposed of in terms of the judgment passed in W.P.(C) 892/2025 captioned K.S. Impex Ltd. vs. The Commissioner of Delhi Goods and Services Tax and Anr., decided on 23.04.2025. 2. Keeping in view the consensus arrived at by learned counsel representing the parties, the aforementioned Writ Petitions are disposed of in the terms of the aforesaid judgment. 3. A photocopy of the Order passed today be kept in the connected matters. ANIL KSHETARPAL, J. BHARAT PARASHAR, J. OCTOBER 07, 2026/sp/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 09/10/2026 at 13:25:33