$~29 to 44 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 16623/2024 & CM APPL. 70347/2024 DIPANSHU AGGARWAL .....Petitioner Through: Mr. Manorath Rathi, Adv.

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

Dipak Raj, Advs.

30 WITH + W.P.(C) 16685/2024 & CM APPL. 70601/2024 RAJESH AGGARWAL .....Petitioner Through: Mr. Manorath Rathi, Adv.

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

Dipak Raj, Advs.

31 WITH + W.P.(C) 13363/2025 & CM APPL. 54793/2025 M/S SUN FLAME TRADING PVT LTD & ORS. .....Petitioners Through: Mrs. Anjali Jha Manish, Mr.

Priyadarshi Manish, Ms. Madhuri Malegaonkar, Advs.

versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Anurag Ojha, SSC with Mr.

Dipak Raj, Advs.

32 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.

33 WITH + W.P.(C) 14748/2025,