* IN THE HIGH COURT OF DELHI AT NEW DELHI % Reserved on: 22^nd April, 2026 Pronounced on: 23^rd April, 2026 + W.P.(C) 1036/2026 & CM APPL. 5022/2026 M/S RAMADA ENGINEERING INDUSTRY THROUGH ITS PARTNER SH. VIRENDER KUMAR GUPTA F- 1695, INDUSTRIAL AREA DSIDC, NARELA, NEW DELHI, DELHI- 110040 .....PETITIONER Through: Mr. Akhil Krishan Maggu, Mr. Vikas Sareen, Ms. Oshin Maggu, Mr. Aryan Nagpal and Ms. Mehak Sharma, Advs.

versus

1. ADDITIONAL COMMISSIONER (ADJUDICATION)

CENTRAL GOODS AND SERVICES TAX, DELHI NORTH O/O PRINCIPAL COMMISSIONER, CENTRAL GST, DELHI NORTH, C.R. BUILDING, I.P. ESTATE, NEW DELHI-110109 .....RESPONDENT NO. 1

2. SALES TAX OFFICER-CLASS-II WARD 71, ZONE 6, DEPARTMENT OF TRADE AND TAXES, VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110002 .....RESPONDENT NO. 2 Through: Mr. Atul Tripathi, SSC with Mr. Shubham Mishra, Mr. Gaurav Mani Tripathi, Mr. Akshay Sagar and Mr. Madhav Anand, Advs.

Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. for R-2.

CORAM:

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

JUDGMENT

AJAY DIGPAUL, J.

1. The present writ petition assails the impugned order dated 30^th September, 2025 passed by the Principal Commissioner, CGST, confirming