$~43 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 11021/2025 PUNEET BATRA .....Petitioner Through: Mr. Avi Singh, Mr. Kirti Uppal, Mr.

Mohit Mathur and Mr. Sachin Puri, Sr. Advs. with Mr. Kunal Malhotra, Mr. Animesh Gaba, Ms. Nalinaksha Singh, Mr. Akshat Sharma, Mr.

Manish Dhankani, Ms. Ishan Parashar, Mr. Arjun Singh and Ms. N.

Raj Tyagi, Advs.

Along with Petitioner in person versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Tushar Mehta, Solicitor General, Mr. S.V. Raju ASG with Mr. Aditya Singla, SSC, Mr. PC Aggarwal, Mr. Amit Khatri, Ms. Arunima Dwivedi, SSCs, CBIC with Ms. Arya Suresh Nair, Mr. Dhananjay Gautam, Mr.

Annam Venkatesh, Mr. Shaurya Sarin, Mr. Harsh Paul Singh, Ms. Aditi Andley and Mr. Aryansh Shukla Advs.

Ms. Arunima Dwivedi SSC with Mr.

Amit Dutta, Ms. Himanshi and Ms.

Monalisa Pradhan, Advs.

CORAM:

JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

O R D E R

% 13.11.2025

1. This hearing has been done through hybrid mode.

CM APPL. 68661/2025

2. The present application has been filed under Section 151 of the Code of Civil Procedure, 1908 read with Article 226 of the Constitution of India by the Respondent No.2- Goods and Services Tax Department (East) (hereinafter, ‘GS