$~11&14 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010489782026 + W.P.(C) 15014/2026, CM APPL. 70445/2026 M/S M. M ELECTRICAL SOLUTIONS .....Petitioner Through: Mr. Harsh Mahan Jauhari, Mr. Brijesh Jauhari and Mr. Aayushman Jauhari, Advs. versus CHAIRMAN, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NEW DELHI & ORS. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. for GNCTD. Mr. Akash Verma, Sr. Standing Counsel, CBIC with Ms. Aanchal Uppal Adv. for R-3. (14) # CNR No. DLHC010491042026 + W.P.(C) 15072/2026, CM APPL. 70632/2026 M/S M. M ELECTRICAL SOLUTIONS .....Petitioner Through: Mr. Harsh Mahan Jauhari, Mr. Brijesh Jauhari and Mr. Aayushman Jauhari, Advs. versus CHAIRMAN, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NEW DELHI & ORS. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. for GNCTD. Mr. Akash Verma, Sr. Standing Counsel, CBIC with Ms. Aanchal Uppal Adv. for R-3. 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 15/10/2026 at 11:51:05 CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE BHARAT PARASHAR O R D E R % 09.10.2026 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 09, 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 15/10/2026 at 11:51:05