$~6 to 8, 10 to 16, 19 to 32, 34, 36 and 39 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 6293/2019 BHARTI TELEMEDIA LTD. .....Petitioner versus UNION OF INDIA & ORS. .....Respondents + W.P.(C) 6895/2020 BHARTI TELEMEDIA LIMITED .....Petitioner versus UNION OF INDIA & ORS. .....Respondents + W.P.(C) 6914/2020 BHARTI AIRTEL LIMITED .....Petitioner versus UNION OF INDIA & ORS. .....Respondents + W.P.(C) 13097/2019 & CM APPL. 53392/2019 SALES TAX, BAR ASSOCIATION ( REGD,). & ANR.

.....Petitioners versus UNION OF INDIA & ORS. .....Respondents Through:

+ W.P.(C) 13154/2019 HIMANSHU MOHTA AND ASSOCIATES .....Petitioner versus UNION OF INDIA & ORS. .....Respondents + W.P.(C) 10385/2020 & CM APPL. 32887/2020 INSTAKART SERVICES PRIVATE LIMITED .....Petitioner versus DIRECTORATE GENERAL OF GST INTELLIGENCE HEADQUARTERS - THROUGH SENIOR INTELLIGENCE OFFICER .....Respondent + W.P.(C) 1668/2021 UFLIX INDUSTRIES .....Petitioner versus UNION OF INDIA & ORS. .....Respondents + W.P.(C) 14350/2021 NORTH INDIA LEAD MANUFACTURERS ASSOCIATION(NILMA) .....Petitioner versus UNION OF INDIA AND ORS .....Respondents + W.P.(C) 12475/2022 M/S IAN CONSULTANCY LLP .....Petitioner versus UNION OF INDIA & ORS ......Respondents + W.P.(C) 5908/2023 NGKA & ASSOCIATES LLP THROUGH ITS PARTNER, MR.

SHUBHAM AGARWAL, .....Petitioner versus UNION OF INDIA THROUGH SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE & ORS.

.....Respondents + W.P.(C) 3129/2024 M/S KANAK CCR LTD .....Petitioner versus UNION OF INDIA & ORS. .....Respondents + W.P.(C) 5336/2024 M/S. PCJ POLYMERS THROUGH ITS PROPRIETOR SH.

YOGESH JAIN .....Petitioner versus UNION OF INDIA AND ORS. .....Respondents + W.P.(C) 13279/2024 & CM APPL. 55480/2024 NAVBHARAT PAPER .....Petitioner versus DEPUTY COMMISSIONER, CENTRAL TAXES GST MUNDKA DIVISION NEW DELHI .....Respondent + W.P.(C) 15098/2024 & CM APPL. 63230/2024 M/S UPPALS EXCLUSIVE RESIDENCE LLP .....Petitioner versus UNION OF INDIA & ORS.

.....Respondent + W.P.(C) 16593/2024 & CM APPL. 70147/2024 M/S SHUDH GARWHAL PANEER NIRMATA SANGH THROUGH ITS PROPRIETOR SH ASHWANI KUMAR .....Petitioner versus UNION OF INDIA & ORS. .....Respondents + W.P.(C) 17053/2024 & CM APPL. 72323/2024 M/S WELLNESS MARKETING EXI PVT. LTD. .....Petitioner versus UNION OF INDIA AND ORS. .....Respondents + W.P.(C) 17057/2024 & CM APPL. 72327/2024 M/S. RPJ POLYMERS THROUGH ITS PROPRIETOR SH. RAHUL JAIN .....Petitioner versus UNION OF INDIA AND ORS. .....Respondents + W.P.(C) 17137/2024, CM APPL. 72763/2024, CM APPL.

10242/2025, CM APPL. 10243/2025 & CM APPL. 10244/2025 MS SHIVALIK EXIM PVT LTD & ANR. .....Petitioners versus UNION OF INDIA & ORS. .....Respondents + W.P.(C) 17540/2024 & CM APPL. 74706/2024 M/S. AUTHENTIC EXPORT THROUGH ITS PROP. SH. PULKIT GUPTA .....Petitioner versus UNION OF INDIA AND ORS. .....Respondents + W.P.(C) 94/2025 & CM APPL. 372/2025 PARDEEP KUMAR SHARMA PROPRIETOR SHARMA STEEL AND SONS .....Petitioner versus THE UNION OF INDIA REVENUE SECRETARY, MINISTRY OF FINANCE & ORS. .....Respondents + W.P.(C) 7014/2025 & CM APPL. 31589/2025 M/S UPPAL HOUSING PVT. LTD .....Petitioner versus UNION OF INDIA & ORS. .....Respondents + W.P.(C) 9035/2025, CM APPL. 38455/2025 & CM APPL. 59001/2025 SHRI KRISHNA IMPEX .....Petitioner versus UNION OF INDIA & ORS. .....Respondents + W.P.(C) 11258/2025 & CM APPL. 46259/2025 RAJESH KUMAR SHARMA PROPRIETOR DEVESHI STEELS .....Petitioner versus GOVT OF NCT OF DELHI THROUGH CHIEF SECRETARY &

ORS. .....Respondents + W.P.(C) 13441/2025 & CM APPL. 55219/2025 M/S NAMAN VIDYUT ENTERPRISES LLP THROUGH ITS PARTNER SH. ASHISH KRIPLANI .....Petitioner versus UNION OF INDIA AND ORS. .....Respondents + W.P.(C) 14336/2025, CM APPL. 58762/2025, CM APPL.

58763/2025 & CM APPL. 58764/2025 VINOD KUMAR PROPRIETOR JANAKNANDINI STEELS .....Petitioner versus GOVT OF NCT OF DELHI THROUGH CHIEF SECRETARY &

ORS. .....Respondents + W.P.(C) 16908/2025 & CM APPL. 69535/2025 KIRAN AGARWAL PROPRIETOR JAI SHRI SANW ARIY A TRADERS .....Petitioner versus GOVT OF N