$~34 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision :03.02.2023 + W.P.(C) 7210/2022 ZAPSELL RETAIL ..... Petitioner Through: Mr. Ruchir Bhatia & Dr. Rakesh Kumar, Advs.

versus COMMISSIONER, STATE GOODS AND SERVICES TAX DELHI & ANR. ..... Respondents Through: Mr. Anuj Aggarwal, ASC, GNCTD with Ms. Ayushi Bansal, Mr. Sanyam Suri, Ms. Arshya Singh, Advs.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE AMIT MAHAJAN VIBHU BAKHRU, J.

1. The petitioner has filed the present petition, inter alia, praying as under:

a) issue a writ of declaration or any other writ, order or direction in the nature thereof declaring that the C “

Forms issued, (Annexure P-2) under the Central Sales Tax (Registration & Turnover) Rules, 1957 by the Dealers registered with the Respondent are valid qua the Petitioner;”

Signature Not Verified

2. The petitioner is engaged in the business of sale and purchase of electronic items and at the material time was registered as a dealer under the provisions of the Central Sales Tax Act, 1956 (hereafter ‘CST Act’) and Haryana Value Added Tax Act, 2003 (hereafter ‘HVAT Act’). After the roll out of the Goods and Services Tax regime (hereafter ‘GST regime’), t