$~25 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010072432022 + W.P.(C) 2892/2022 & CM APPL. 7773/2023 OTIS ELEVATOR COMPANY (INDIA) LIMITED. .....Petitioner Through: Mr. Udit Jain, Adv. (through VC). versus COMMISSIONER OF VALUE ADDED TAX & ORS. .....Respondents Through: Ms. Urvi Mohan, Mr. Aakrti Bhargava, Ms. Roshni Agarwal & Mr. Sunit Kumar, Advs. CORAM: HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 12.10.2026 1. Learned counsel for the petitioner after arguing for some time realizing that the decision dated 13.05.2022 rejecting the claim for interest on the security deposit is appealable, is not pressing this present petition with a liberty to avail statutory remedies however. A request is made that since this order was passed during the pendency of the present petition and thereafter the petition was amended, limitation for filing appeal be condoned. 2. Learned counsel for the respondents vehemently opposes the prayer for condoning the delay. 3. Considering that this petition is pending since 2022 and that during 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 14/10/2026 at 11:36:52 the pendency of this petition, the impugned order was passed whereby the controversy now is restricted only to grant of interest on the security amount, this petition is disposed of with liberty as prayed for. Pending application also stands disposed of. 4. Taking into account that the petition was pending in the eventuality of the petitioner filing an appeal within six weeks from today the authority concerned shall hear the appeal on merits and make an endeavor to dispose of the same as expeditiously as possible. AVNEESH JHINGAN, J SHAIL JAIN, J OCTOBER 12, 2026 ‘JK’ 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 14/10/2026 at 11:36:52