W.P.(C)/13686/2026 of OM PAL SINGH Vs CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ORS. on 17 September 2026

$~56, 58, 61, 63, 65, 66, 67, 110,111, 112, 113

*

IN THE HIGH COURT OF DELHI AT NEW DELHI

CNR No. DLHC010441562026

+

JASMEET SINGH

.....Petitioner

Through:

Mr. Rupesh Kumar, Sr. Adv.,

Mr.R. P. Singh, Mr. Aman

Sinha, Mr. Rahul Ranjan, Mr.

Nirmal

Dixit,

Mr.

Yash

Aggarwal,

Ms.

Purva

Dewangan,

Mr.

Shashank

Singh, Mr. Shivam Sharma And

Ms. Prashasti, Advs.

versus

.....Respondents

Through:

Ms.Anushree

Narain

SCC,

Mr.Apurv

Yadav

and

CNR No. DLHC010441992026

+

HARVINDER SINGH MATHARU

.....Petitioner

Through:

Mr. Rupesh Kumar, Sr. Adv.,

Mr.R. P. Singh, Mr. Aman

Sinha, Mr. Rahul Ranjan, Mr.

Nirmal

Dixit,

Mr.

Yash

Aggarwal,

Ms.

Purva

Dewangan,

Mr.

Shashank

Singh, Mr. Shivam Sharma And

Ms. Prashasti, Advs.

versus

.....Respondents

Through:

Ms.Anushree

Narain

SCC,

Mr.Apurv

Yadav

and

CNR No. DLHC010442042026

+

W.P.(C) 13611/2026, CM APPL. 63619/2026

M/S FOREVER EXIM INDIA PVT. LTD.

.....Petitioner

Through:

Appearance not given

versus

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

& ORS.

.....Respondents

Through:

Mr. Shashank Sharma, SSC with

Ms. Malika Kumari, Adv.for R-

CNR No. DLHC010442062026

+

SHRI SANDEEP JAIN

.....Petitioner

Through:

Appearance not given

versus

OFFICE OF PRINCIPAL COMMISSIONER CGST DELHI

NORTH & ORS.

.....Respondents

Through:

Ms.Anushree

Narain

SCC,

Mr.Apurv

Yadav

and

CNR No. DLHC010442302026

+

W.P.(C) 13635/2026, CM APPL. 63660/2026

M/S JAIN CEMENT UDYOG

.....Petitioner

Through:

Appearance not given

versus

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

& ORS.

.....Respondents

Through:

Mr. Shashank Sharma, SSC with

Ms. Malika Kumari, Adv.for R-

CNR No. DLHC010442352026

+

GAGANDIP SINGH BAWA

.....Petitioner

Through:

Mr. Rupesh Kumar, Sr. Adv.,

Mr.R. P. Singh, Mr. Aman

Sinha, Mr. Rahul Ranjan, Mr.

Nirmal

Dixit,

Mr.

Yash

Aggarwal,

Ms.

Purva

Dewangan,

Mr.

Shashank

Singh, Mr. Shivam Sharma And

Ms. Prashasti, Advs.

versus

.....Respondents

Through:

Ms.Anushree

Narain

SCC,

Mr.Apurv

Yadav

and

CNR No. DLHC010442362026

+

SHRI NIKHIL AGNIHOTRI

.....Petitioner

Through:

Mr. Rupesh Kumar, Sr. Adv.,

Mr.R. P. Singh, Mr. Aman

Sinha, Mr. Rahul Ranjan, Mr.

Nirmal

Dixit,

Mr.

Yash

Aggarwal,

Ms.

Purva

Dewangan,

Mr.

Shashank

Singh, Mr. Shivam Sharma And

Ms. Prashasti, Advs.

versus

.....Respondents

Through:

Ms.Anushree

Narain

SCC,

Mr.Apurv

Yadav

and

CNR No. DLHC010443292026

+

M/S BCC CEMENT PRIVATE LIMITED (THROUGH ITS

DIRECTOR VISHAL GUPTA)

.....Petitioner

Through:

Mr. R. P. Singh, Mr. Anant

Vijay, Mr. Aman Sinha, Mr.

Nirmal Dixit, Mr. Rahul Ranjan,

Advs.

versus

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

& ORS.

.....Respondents

Through:

Ms.Anushree

Narain

SCC,

Mr.Apurv

Yadav

and

CNR No. DLHC010443342026

+

W.P.(C) 13673/2026, CM APPL. 63843/2026

M/S MAHAVEER ASSOCIATES

.....Petitioner

Through:

versus

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

& ORS.

.....Respondents

Through:

Ms.Anushree

Narain

SCC,

Mr.Apurv

Yadav

and

Mr.Naman Choula, Advs.

Mr. Pranay Mohan Govil, SSC,

Mr. Devnit Chaudhuri, Ms.

Tenzin Lhamo Bhutia, Advs.

CNR No. DLHC010443562026

+

OM PAL SINGH

.....Petitioner

Through:

Mr. R. P. Singh, Mr. Anant

Vijay, Mr. Aman Sinha, Mr.

Nirmal Dixit, Mr. Rahul Ranjan,

Advs.

versus

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

& ORS.

.....Respondents

Through:

Ms.Anushree

Narain

SCC,

Mr.Apurv

Yadav

and

Mr.Naman Choula, Advs.

Mr. Nitin Saluja- Sr. Standing

counsel with Ms. Vasudha

Singh, and Ms shivan Mehta,

Advs.for R-2

CNR No. DLHC010443582026

+

SUSHIL SINGH

.....Petitioner

Through:

versus

.....Respondents

Through:

Ms.Anushree

Narain

SCC,

Mr.Apurv

Yadav

and

Mr.Naman Choula, Advs.

Mr. Anurag Ojha, SSC, Mr.

Dipak Raj, Mr. Aryaman Singh

Chouhan,

Mr.

Aditya

Chaudhary, Advs.

CORAM:

HON'BLE MR. JUSTICE ANIL KSHETARPAL

HON'BLE MS. JUSTICE SHAIL JAIN