$~34 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 13003/2018 SANDEEP .....Petitioner Through: Ms. Chandrika Upadhyaya, Adv.

versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Anushree Narain, SSC with Mr. Naman Choula and Mr. Yamit Jetley, Advs. for R-2.

CORAM:

HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL

O R D E R

% 30.01.2026 CM APPL. 6591/2026 (Delay of 334 days

1. For the reasons disclosed in the application, the delay of 334 days in filing the restoration application is condoned.

2. The application stands disposed of.

CM APPL. 6590/2026 (Restoration

3. We have heard the learned counsel for the petitioner/applicant.

4. Since the petition was dismissed for want of prosecution as the counsel failed to appear, we deem it appropriate to restore the petition.

5. The applications, accordingly, stand allowed.

W.P.(C) 13003/2018

6. It is the case of the petitioner that he purchased a vehicle. He is entitled for the concessional rate of GST being a person with physical disability, based on the office order dated 01^st May 2018 issued by the Ministry of Heavy Industries and Public Enterprises.

7. Similarly, the petitioner is relying on the circular dated 03