$~21,25,26,27,36,38,39,41,66,68 * IN THE HIGH COURT OF DELHI AT NEW DELHI (21) # CNR No. DLHC010455112024 + W.P.(C) 10477/2024, CM APPL. 43085/2024, CM APPL. 63055/2024 MOTHER DAIRY FRUIT AND VEGETABLE PRIVATE LIMITED .....Petitioner Through: Mr. Kamal Sawhney, Mr. Deepak Thackur, Mr. Rishabh Mishra and Mr. Tanmay Singh, Advs. versus SALES TAX OFFICER, CLASS-II, WARD-207, ZONE-11 & ORS. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. for GNCTD. Mr. Vedansh Anand, SPC with Mr. Kush Garg, GP. (25) # CNR No. DLHC010730832024 + W.P.(C) 14933/2024, CM APPL. 62617/2024 AMAIRA ENTERPRISES THROUGH PROPRIETOR KARAN PATNEY .....Petitioner Through: Mr. Prabhat Kumar and Mr. Utkarsh Kumar, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Vedansh Anand, SPC with Mr. Shivam Kumar, GP for UOI. (26) # CNR No. DLHC010915782024 + W.P.(C) 17034/2024, CM APPL. 72158/2024 M/S DINODIA FASHIONS THROUGH ITS PROP. SH. AMIT KUMAR GUPTA .....Petitioner Through: Mrs. Anjali Jha Manish, Ms. Priyadarshi Manish, Mr. Saurav Kumar and Mr. Sachin Shukla, Advs. 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 13:21:52 versus UNION OF INDIA AND ORS. .....Respondents Through: Mr. Kushagra Kumar, SPC with Mr. Anmol Ghai, Adv. for UOI. (27) # CNR No. DLHC010027652025 + W.P.(C) 1001/2025 AMAIRA ENTERPRISES THROUGH PROPRIETOR KARAN PATNEY .....Petitioner Through: Mr. Prabhat Kumar and Mr. Utkarsh Kumar, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Vedansh Anand, SPC with Mr. Shivam Kumar, GP for UOI. (36) # CNR No. DLHC010926722024 + W.P.(C) 17218/2024, CM APPL. 73158/2024, CM APPL. 66989/2026, CM APPL. 66990/2026, CM APPL. 66991/2026 M/S JAIN CEMENT UDYOG THROUGH PROPRIETOR SH. SANJAY JAIN .....Petitioner Through: Mr. R. P. Singh, Mr. Nirmal Dixit & Ms. Tannu, Advs. versus CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH ITS CHAIRMAN & ANR. .....Respondents Through: Mr. Aakarsh Srivastava, Senior Standing Counsel with Mr. Dhananjay Parth, Advs. for R- 1. Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Aditya Chaudhary, Mr. Ashish Chaudhary, Advs. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. for GNCTD. (38) # CNR No. DLHC010241792025 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 13:21:52 + W.P.(C) 5395/2025, CM APPL. 24648/2025 A B ENTERPRISES THROUGH ITS KARTA RAJESH MANGLA HUF .....Petitioner Through: Ms. Tabbasum Firdause, Mr. M. A. Ansari, Mr. Sameed Salim, Mr. Imran Ahmad and Mr. Arvind Duggal, Advs. versus GOVT OF NCT OF DELHI & ORS. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. for GNCTD. (39) # CNR No. DLHC010242192025 + W.P.(C) 5435/2025, CM APPL. 24757/2025 BALAJEE IMPEX THROUGH ITS PROPRIETOR RAJESH KUMAR MANGLA .....Petitioner Through: Ms. Tabbasum Firdause, Mr. M. A. Ansari, Mr. Sameed Salim, Mr. Imran Ahmad and Mr. Arvind Duggal, Advs. versus GOVT. OF NCT OF DELHI & ORS. .....Respondents Through: Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Aditya Chaudhary, Mr. Ashish Chaudhary, Advs. Mr. Chetanya Puri, SPC with Ms. Vidhi Gupta and Mr. Rishab Jain, Advs. (41) # CNR No. DLHC010072342026 + W.P.(C) 2639/2026, CM APPL. 12834/2026 MS CRESENT STATIONERS .....Petitioner Through: Mr. Rajat Mittal, Mr. Subham Kumar, Mr. Himanshu Chakravarty, Mr. Priyanshu, Advs. versus SALES TAX OFFICER CLASS II WARD 3 DELHI & ORS. .....Respondents 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 13:21:52 Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. for GNCTD. (66) # CNR No. DLHC010484252026 + W.P.(C) 14854/2026, CM APPL. 69587/2026, CM APPL. 69588/2026 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. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (68) # CNR No. DLHC010484582026 + W.P.(C) 14877/2026, CM APPL. 69676/2026, CM APPL. 69677/2026 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. Sumit K. Batra and Ms. Priyanka Jindal, Advs. 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) 4961/2025 captioned Aviral Technology Solutions and Telecom Pvt. Ltd. vs. Union of India & Ors., decided on 23.04.2025. 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 13:21:52 2. Keeping in view the consensus arrived at by learned counsel representing the parties, the aforementioned Writ Petitions are disposed of in 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 13:21:52