$~51 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 19^th January, 2026 + W.P.(C) 655/2026 M/S GLO INTERIO THROUGH ITS PROPRIETOR C.S.CHHEDA (HUF)

ASHAM TIMBER MARKET, SORAN SINGH GODWON AT PLOT NO. 2, KH. NO. 49/18, SWARN PARK, MUNDKA, NEW DELHI – 110041. .....PETITIONER Through: Mr. Paras Chaudhry and Mohd.

Amir, Advocates Versus

1. SALES TAX OFFICER, WARD 15, ZONE 2 (JURISDICTIONAL OFFICER WHO PASSED THE ORDER-

IN-ORIGINAL), SALES TAX OFFICE NEAR WHO BUILDING, I.P. ESTATE, NEW DELHI – 110002.

.....RESPONDENT NO. 1

2. ADDITIONAL COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX APPEALS HAVING ITS OFFICE AT C.R. BUILDING, I.P. ESTATE, NEW DELHI – 110002 .....RESPONDENT NO. 2

3. COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX APPEALS HAVING ITS OFFICE AT C.R. BUILDING, I.P. ESTATE, NEW DELHI – 110002 .....RESPONDENT NO. 3 Through: Mr. Sumit K. Batra and Ms.

Priyanka Jindal, Advocates CORAM:

HON’BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON’BLE MR. JUSTICE AJAY DIGPAUL JUDGMENT (ORAL)

NITIN WASUDEO SAMBRE, J.

CM APPL. 3234/2026 (Exemption)

1. Exemption allowed, subject to all just exceptions.

2. The application stands disposed of accordingly.

W.P.(C) 655/2026

3. The prayer in the writ petition