$~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, 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.

34 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.

35 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.

36 WITH + W.P.(C) 16821/2025 & CM APPL. 69126/2025 NARESH GOEL .....Petitioner 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.

37 WITH + W.P.(C) 5643/2025, CM APPL. 25699/2025 PARAG GARG .....Petitioner Through: Mr. Chinmaya Seth, Mr. A.K. Seth and Ms. Garima Thirani, Mr.

Karanveer Singh, Advs.

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

Dipak Raj, Advs.

38 WITH + W.P.(C) 6062/2025 M S ATLANTIC INTERNATIONAL TRADING PVT LTD & ORS. .....Petitioner Through: Mrs. Anjali Jha Manish, Mr.

Priyadarshi Manish, Ms. Madhuri Malegaonkar, Advs.

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

39 AND + W.P.(C) 9864/2025 & CM APPL. 41182/2025 PARAG GARG .....Petitioner Through: Mr. Chinmaya Seth, Mr. A.K. Seth and Ms. Garima Thirani, Mr.

Karanveer Singh, Advs.

versus DEPUTY DIRECTOR, DGGI, DZU AND ANR. .....Respondents Through: Mr. Anurag Ojha, SSC with Mr.

Dipak Raj, Advs.

40 WITH + W.P.(C) 5193/2025 & CM APPL. 23619/2025 ANIL KUMAR MISRA .....Petitioner Through: Mr. Sandeep Chilana& Ms. Priyojeet Chatterjee, Advs.

versus UNION OF INDIA & ANR. .....Respondent Through: Mr. Bhagwan Swarup Shukla, CGSC with Mr. Mukesh Kumar Pandey, Mr.

Ashutosh Pathak, Advs. for UOI.

Mr. Shubham Tyagi, SSC, CBIC &

Ms. Navruti Ojha, Adv.

41 WITH + W.P.(C) 6862/2025 & CM APPL. 31095/2025 MADHAV AGARWAL .....Petitioner Through: Mr. Sandeep Chilana& Ms. Priyojeet Chatterjee, Advs.

versus UNION