$~67 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3419/2026 THREELINE LOGISTICS AND SHIPPING PVT LTD THROUGH ITS DIRECTOR VIJAY PRATAP SINGH .....Petitioner Through: Mr. Rajesh Mahna, Mr. Vikram Kakar, Mr. Ramanand Roy and Mr. Mayank Kouts, Advs. versus UNION OF INDIA THROUGH JOINT SECRETARY & ORS. .....Respondents Through: Mr. Tanveer Ahmed Ansari, Senior Panel Counsel for R-1/UOI. Ms. Urvi Mohan, Adv. for GNCTD. CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL O R D E R % 20.04.2026 REVIEW PET. 183/2026 (Review of order dated 17.03.2026) 1. In response to the Court’s query and having regard to the objection raised by the learned counsel appearing for the respondents, learned counsel appearing for the petitioner, on instructions, states that the entire liability, as reflected in the Order-in-Original, shall be discharged by depositing the said amount with the respondents without prejudice to the right of the petitioner/applicant in the appeal under Section 107 of the Central Goods and Services Tax Act, 2017. 2. In view of the aforesaid statement coming from the petitioner, which is accepted as an undertaking to this Court, we deem it appropriate to pass 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 23/04/2026 at 12:46:43 the following order. 3. In case the petitioner deposits the aforesaid amount within a period of four weeks from today, as reflected in the Order-in-Original dated 10th August, 2024, the appeal of the petitioner be accepted and entertained without going into the issue of the appeal being time-barred. 4. The amount deposited is without prejudice to the right of the petitioner in the appeal, and in case the appeal is allowed, the petitioner shall be entitled to refund of the said amount and the refund, if so entitled to, be processed within a period of eight weeks from the date such an order is communicated by the appellate authority to the petitioner. 5. In case the appeal of the petitioner stands dismissed, the necessary legal consequences shall follow. 6. The review petition, accordingly, stands disposed of. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J APRIL 20, 2026/AS/yr 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 23/04/2026 at 12:46:43