$~2 to 5 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 7741/2025& CM APPL. 34321/2025 M/S CL PRODUCTS (INDIA) LTD ORS & ORS. .....Petitioner Through: Mr Ramakant Gaur, Ms Sneha Arya, Ms Harshi Gaur, Ms Meenakshi Sahu, Ms RoopiniNandam, Ms Sobiya Manzoor, Advs.

versus ASSISTANT COMMISSIONER CGST ROHINI DIVISION DELHI WEST COMMISSIONERATE .....Respondent Through: Mr. Shlok Chandra, SSC with Mr.

Parikshit Singh, Adv. For CBIC. 3 WITH + W.P.(C) 7743/2025& CM APPL. 34327/2025 M/S PURAV INTERNATIONAL & ANR. .....Petitioner Through: Ms. Sneha Arya, Adv.

versus ADDITIONAL COMMISSIONER CGST (DELHI WEST)

COMMISSIONERATE .....Respondent Through: Ms. Monica Benjamin. SSC with Ms.

Nancy Jain, Adv.

4 WITH + W.P.(C) 7746/2025& CM APPL. 34332/2025 M/S C L PRODUCTS (INDIA) LTD .....Petitioner Through: Ms. Sneha Arya, Adv.

versus ADDITIONAL COMMISSIONER CGST DELHI WEST COMMISSIONERATE .....Respondent Through: Ms. Monica Benjamin. SSC with Ms.

Nancy Jain, Adv.

5 AND + W.P.(C) 7747/2025& CM APPL. 34339/2025 M/S CL INTERNATIONAL & ANR. .....Petitioner Through: Ms. Sneha Arya, Adv.

versus ADDITIONAL COMMISSIONER CGST (DELHI WEST)

COMMISSIONERATE .....Respondent Through: Ms. Samiksha Godiyal, SSC with Mr.

Tenz