$~71, 72, 76 to 79 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 5314/2026 & CM APPL. 26008/2026, CM APPL. 26009/2026, CM APPL. 26010/2026 SSAPP OVERSEAS PRIVATE LIMITED .....Petitioner Through: Mr. Chinmaya Seth, Mr. A.K. Seth, Ms. Palak Mathur, Advocates versus ADDITIONAL COMMISSIONER, ADJUDICATION, CGST DELHI WEST COMMISSIONERATE AND ORS. .....Respondent Through: Ms. Namrah Nasir - Jr. Standing counsel for CGST Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan, Advs. for R-3 72 + W.P.(C) 5315/2026 & CM APPL. 26011/2026, CM APPL. 26012/2026, CM APPL. 26013/2026 SHOBHA INTERNATIONAL .....Petitioner Through: Mr. Chinmaya Seth, Mr. A.K. Seth, Ms. Palak Mathur, Advocates versus ADDITIONAL COMMISSIONER, ADJUDICATION, CGST DELHI WEST AND ORS. .....Respondents Through: Mr. Arjun Malik SSC CBIC with Mr. Mayuri Makhija Adv. for R-1&2 Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan, Advs. for R-3 76 + W.P.(C) 18127/2025 & CM APPL. 75011/2025, CM APPL. 75012/2025, CM APPL. 75013/2025 SHOBHA INTERNATIONAL .....Petitioner Through: Mr. Chinmaya Seth, Mr. A.K. Seth, Ms. Palak Mathur, Advocates 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 15/05/2026 at 12:45:31 versus ADDITIONAL COMMISSIONER, CGST DELHI WEST COMMISSIONEARATE AND ANR. .....Respondents Through: Mr. Arjun Malik SSC CBIC with Mr. Mayuri Makhija Adv. for R-1&2 Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan, Advs. for R-3 77 + W.P.(C) 1583/2026 & CM APPL. 7674/2026 SHOBHA INTERNATIONAL .....Petitioner Through: Mr. Chinmaya Seth, Mr. A.K. Seth, Ms. Palak Mathur, Advocates versus ADDITIONAL COMMISSIONER, ADJUDICATION, CGST DELHI WEST COMMISSIONERATE AND ORS......Respondents Through: Mr. Arjun Malik SSC CBIC with Mr. Mayuri Makhija Adv. for R-1&2 Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan, Advs. for R-3 78 + W.P.(C) 2338/2026 & CM APPL. 11286/2026 SHOBHA INTERNATIONAL .....Petitioner Through: Mr. Chinmaya Seth, Mr. A.K. Seth, Ms. Palak Mathur, Advocates versus ADDITIONAL COMMISSIONER, ADJUDICATION, CGST DELHI WEST COMMISSIONERATE AND ORS......Respondents Through: Mr. Arjun Malik SSC CBIC with Mr. Mayuri Makhija Adv. for R-1&2 Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan, Advs. for R-3 79 + W.P.(C) 4871/2026 & CM APPL. 23941/2026, CM APPL. 23943/2026 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 15/05/2026 at 12:45:31 ABN INTERNATIONAL .....Petitioner Through: Mr. Chinmaya Seth, Mr. A.K. Seth, Ms. Palak Mathur, Advocates versus ADDITIONAL COMMISSIONER, ADJUDICATION.....Respondent Through: Mr. Arjun Malik SSC CBIC with Mr. Mayuri Makhija Adv. for R-1&2 Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan, Advs. for R-3 CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL O R D E R % 13.05.2026 1. We are informed that, in all these matters, the respondents have passed rectification orders. In this background, the respondents claim that the petitions have rendered infructuous. 2. The said position is not disputed. 3. That being so, these petitions stand disposed of as having become infructuous. 4. Pending applications, if any, also stand disposed of. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J MAY 13, 2026/DM/sk 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 15/05/2026 at 12:45:31