$~47, 8-11, 27-28, 34 & 65-67 * IN THE HIGH COURT OF DELHI AT NEW DELHI Through: Mr. Akhil Krishan Maggu, Mr. Vikas Sareen, Mr. Alok Kumar Pandey, Mr.

Kunal Prakash, Ms. Oshin Maggu, Mr. Aryan Nagpal and Ms. Mehak Sharma, Advs.

versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Ravi Kant Srivastava, SPC with Mr. Robert Laishram, Adv. for R-1. Ms. Anushree Narain, SSC with Mr.

Naman Choula, Adv.

8 WITH + W.P.(C) 14747/2025, CM APPL. 60515/2025 & CM APPL.

60516/2025 RAJNISH JAIN .....Petitioner Through: Mr. Abhishek Garg, Mr. Yash Gaiha and Mr. Naman Mehta, Advs.

versus JOINT COMMISSIONER ADJUDICATION CGST DELHI NORTH & ORS. .....Respondents Through: Ms. Anushree Narain, SSC with Mr.

Naman Choula, Adv.

9 WITH + W.P.(C) 14748/2025, CM APPL. 60517/2025 & CM APPL.

60518/2025 AVDHESH MITTAL .....Petitioner Through: Mr. Abhishek Garg, Mr. Yash Gaiha and Mr. Naman Mehta, Advs.

versus JOINT COMMISSIONER ADJUDICATION CGST DELHI NORTH & ORS. .....Respondents Through: Ms. Anushree Narain, SSC with Mr.

Naman Choula, Adv.

10 WITH + W.P.(C) 14757/2025, CM APPL. 60736/2025 & CM APPL.

60737/2025 SANJIV KADIAN .....Petitioner Through: Mr. Abhishek Garg, Mr. Yash Gaiha and Mr. Naman Mehta, Advs.

versus JOINT COMMISSIONER ADJUDICATION CGST DELHI NORTH & ORS. .....Respondents Through: Ms. Anushree Narain, SSC with Mr.

Naman Choula, Adv.

11 AND + W.P.(C) 14794/2025, CM APPL. 60821/2025 & CM APPL.

60822/2025 AMIT GUPTA .....Petitioner Through: Mr. Abhishek Garg, Mr. Yash Gaiha and Mr. Naman Mehta, Advs.

versus JOINT COMMISSIONER ADJUDICATION CGST DELHI NORTH & ORS. .....Respondents Through: Ms. Anushree Narain, SSC with Mr.

Naman Choula, Adv.

27 WITH + W.P.(C) 16623/2024 & CM APPL. 70347/2024 DIPANSHU AGGARWAL .....Petitioner Through: Appearance not given.

versus COMMISSIONER OF GOODS AND SERVICE TAX, CENTRAL TAX, (DELHI WEST) & ANR. .....Respondents Through: Mr. Anurag Ojha, SSC with Mr.

Shashank and Mr. Dipak Raj, Advs.

28 WITH Through: Appearance not given.

versus COMMISSIONER OF GOODS AND SERVICE TAX CENTRAL TAX DELHI AND ANR .....Respondents Through: Mr. Anurag Ojha, SSC with Mr.

Shashank and Mr. Dipak Raj, Advs.

34 WITH + W.P.(C) 13363/2025 & CM APPL. 54793/2025 M/S SUN FLAME TRADING PVT LTD & ORS. .....Petitioners Through: Appearance not given.

versus UNION OF INDIA & ORS. .....Respondents Through: Appearance not given.

65 WITH + W.P.(C) 5643/2025, CM APPL. 25699/2025 PARAG GARG .....Petitioner Through: Mr. Chinmaya Seth, Mr. A.K. Seth and Ms. Palak Mathur, Advs.

versus THE COMMON ADJUDICATING AUTHORITY ADDITIONAL COMMISSIONER OF CENTRAL TAX, CGST DELHI WEST AND ANR .....Respondents Through:

66 WITH + W.P.(C) 6062/2025 M S ATLANTIC INTERNATIONAL TRADING PVT LTD & ORS. .....Petitioner Through: Appearance not given.

versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Ruchesh Sinha, Sr. St. Counsel with, Ms. Upasna Vashistha, Adv. for R-3&4.

Ms. Tanvi Nigam, Senior Panel Counsel, Advocate for R-1

67 AND Through: Mr. Chinmaya Seth, Mr. A.K. Seth and Ms. Palak Mathur, Advs.

versus DEPUTY DIRECTOR, DGGI, DZU AND ANR. .....Respondents Through: Appearance not given.

CORAM:

JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

O R D E R

% 10.11.2025

1. This hearing has been done through hybrid mode.

2. The issue raised in these petitions is in respect of interpretation of Section 122(1)(A) of the Central Goods and Services Tax Act, 2017.

3. All parties to file their written submissions, if any, by the next date.

4. List on 24^th November, 2025 post lunch.

PRATHIBA M. SINGH, J.

SHAIL JAIN, J.

NOVEMBER 10, 2025/kp/sm