W.P.(C)/14357/2026 of GLOBAL ENTERPRISES Vs UNION OF INDIA & ORS. on 7 October 2026

$~2,18,42,43,44,45,47,48,49,52,53

*

IN THE HIGH COURT OF DELHI AT NEW DELHI

CNR No. DLHC010188182026

+

W.P.(C) 5902/2026, CM APPL. 28952/2026

JITIN

BATRA

PROPRIETOR

OF

M/S.

DREAMZ

CONFERENCE AND EVENT MANAGEMENT GROUP

.....Petitioner

Through:

Mr. Manish Khurana, Adv.

versus

SALES TAX OFFICER CLASS II / AVATO WARD 60 &

ORS.

.....Respondents

Through:

Mr. Abhishek Seth, SPC.

Mr. Nipun Jain, Govt. Pleader

for UOI.

Ms. Arunima Dwivedi, SSC-

Customs with Ms. Himanshi

Singh, Ms. Monalisha Pradhan

and Mr. Suman Ghosh, Advs.

for R-2 and R-3.

CNR No. DLHC010057532026

+

W.P.(C) 2195/2026, CM APPL. 10664/2026

RACHIT ENTERPRISES

.....Petitioner

Through:

versus

UNION OF INDIA & ORS.

.....Respondents

Through:

Mr. Manoj Kumar, SPC for R-

1/UOI.

Mr. Sumit K. Batra and Ms.

Priyanka

Jindal,

Advs.

for

GNCTD.

CNR No. DLHC010072732026

+

W.P.(C) 2655/2026, CM APPL. 12937/2026, CM APPL.

12939/2026

M/S 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

Through:

Mr.

Manashwy

Jha,

Panel

Counsel (Civil) for GNCTD.

CNR No. DLHC010414022026

+

W.P.(C) 12802/2026, CM APPL. 59367/2026, CM APPL.

59368/2026

M/S S M AGRI EXPORTS PRIVATE LIMITED

.....Petitioner

Through:

Mr. Rajesh Madan and Mr.

Hasan Abbas, Advs.

versus

SALES TAX OFFICER/ AVATO WARD-52, ZONE-3, DELHI

.....Respondent

Through:

Mr. Sumit K. Batra and Ms.

Priyanka

Jindal,

Advs.

for

GNCTD.

CNR No. DLHC010089532026

+

W.P.(C) 3220/2026, CM APPL. 15486/2026

RELIABLE ACCESSORIES PRIVATE LIMITED

.....Petitioner

Through:

Mr. Manish Khurana and Mr.

Siddhanth Sarwal, Advs.

versus

SALES TAX OFFICER CLASS II / AVATO WARD 61,ZONE

5,DELHI & ORS.

.....Respondents

Through:

Mr. Akash Panwar, JSC with

Mr. Shantanu Vidyarthi Adv.

CNR No. DLHC010090832026

+

W.P.(C) 3229/2026, CM APPL. 15570/2026

RELIABLE ACCESSORIES PRIVATE LIMITED

.....Petitioner

Through:

Mr. Manish Khurana and Mr.

Siddhanth Sarwal, Advs.

versus

SALES TAX OFFICER CLASS II / AVATO WARD 61,ZONE

5,DELHI & ORS.

.....Respondents

Through:

Mr. Akash Panwar, JSC with

Mr. Shantanu Vidyarthi Adv.

CNR No. DLHC010135682026

+

W.P.(C) 4382/2026, CM APPL. 21393/2026, CM APPL.

21394/2026

SHAKUNTLAM

ASSOCIATES

THROUGH

ITS

PROPRIETOR MR ASHOK AGGARWAL

.....Petitioner

Through:

Ms. Priyanka Singla, Adv.

versus

GOODS AND SERVICES TAX COUNCIL THROUGH THE

SECRETARY GST COUNCIL SECRETARIAT & ORS.

.....Respondents

Through:

Ms. Namrah Nasir, Adv. for R-

1 and R-2.

Ms. Vaishali Gupta, Panel

Counsel for R-3 to R-5.

CNR No. DLHC010390622026

+

W.P.(C) 12169/2026, CM APPL. 56371/2026, CM APPL.

56372/2026

DRUM ROLL ADVERTISING PRIVATE LIMITED VANI

SOOD

.....Petitioner

Through:

Mr. Roopesh Kumar Mishra

and Mr. Ishan Thakur, Advs.

versus

COMMISSIONER OF DGST & ORS.

.....Respondents

Through:

Mr. Siddhartha Sinha, SPC.

Mr. Sumit K. Batra and Ms.

Priyanka

Jindal,

Advs.

for

GNCTD.

CNR No. DLHC010402512026

+

W.P.(C) 12468/2026, CM APPL. 57865/2026, CM APPL.

57866/2026

ASA CORPORATE CATALYST INDIA PRIVATE LIMITED

.....Petitioner

Through:

Mr. Sandeep Chilana, Adv.

versus

UNION OF INDIA & ORS.

.....Respondents

Through:

Mr. Vishwa Pal Singh, CGSC

and Ms. Rupali Sinha, GP with

Mr.

Anurag

Pandey,

Mr.

Abhijit Singh, Advs. for R-

1/UOI.

Mr. Sumit K. Batra and Ms.

Priyanka

Jindal,

Advs.

for

GNCTD.

CNR No. DLHC010467182026

+

W.P.(C) 14357/2026, CM APPL. 67249/2026, CM APPL.

67250/2026

GLOBAL ENTERPRISES

.....Petitioner

Through:

Versus

UNION OF INDIA & ORS.

.....Respondents

Through:

Mr. Sumit K. Batra and Ms.

Priyanka

Jindal,

Advs.

for

GNCTD.

CNR No. DLHC010468442026

+

W.P.(C) 14401/2026, CM APPL. 67482/2026, CM APPL.

67483/2026

MBD ALCHEMIE PRIVATE LIMITED

.....Petitioner

Through:

versus

UNION OF INDIA & ORS.

.....Respondents

Through:

Mr. Vinay Kaushik, GP.

Mr. Sumit K. Batra and Ms.

Priyanka

Jindal,

Advs.

for

GNCTD.

CORAM:

HON'BLE MR. JUSTICE ANIL KSHETARPAL

HON'BLE MR. JUSTICE BHARAT PARASHAR