ITEM NO.8 COURT NO.14 SECTION IV-C S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 13375/2019 [Arising out of impugned final judgment and order dated 19-03-2019 in WP No. 4557/2019 passed by the High Court of Madhya Pradesh at Indore]

ANKIT MEHTA Petitioner(s)

VERSUS COMMISSIONER CGST CENTRAL EXCISE AND CUSTOMS Respondent(s)

WITH SLP(C) No. 7579/2020 (IV-C)

Diary No(s). 28636/2020 (IV-C)

(FOR ADMISSION and I.R. and IA No.20889/2021-CONDONATION OF DELAY IN FILING and IA No.20891/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

SLP(C) No. 237/2023 (IV-C)

Date : 24-02-2026 This petition was called on for hearing today.

CORAM :

HON'BLE MR. JUSTICE MANOJ MISRA HON'BLE MR. JUSTICE MANMOHAN For Petitioner(s) :

Mr. Pradhuman Gohil, Adv.

Mrs. Taruna Singh Gohil, AOR Mr. Alapati Sahithya Krishna, Adv.

Ms. Hetvi Ketan Patel, Adv.

Mr. Rushabh N. Kapadia, Adv.

Ms. Taniya Bansal, Adv.

Ms. Kawalpreet Kaur, Adv. Mr. Pulkit Khanduja, Adv.

Mr. Naresh Kumar, AOR Signa ture No t Ve rifi ed Mr. Preetesh Kapur, Sr. Adv.

Digita lly s ign ed b y Ms. Taruna Ardhendumauli Prasad, AOR DEEPAK SINGH Date: 2026.02.26 Reason:

Mr. Siddhanth Kumar, Adv.

Ms. Shristi Kundu, Adv.

Mrs. Manisha T Karia, Sr. Adv.

Mr. Ishit Saharia, AOR Mr. Astik Gupta, Adv.

Mr. Varun Khetwani, Adv.

Mr. Deepin Deepak Sahni, Adv.

Ms. Shreya Gupta, Adv. Ms. Ananya Arora, Adv.

For Respondent(s) :

Mr. Kanakamedala Ravindra Kumar, A.S.G.

Mr. Gurmeet Singh Makker, AOR Mr. Rajan Kumar Choursia, Adv.

Mr. Madhav Sinhal, Adv.

Mr. Kartikay Asthana, Adv.

Mr. Aditya Kumar, Adv.

Mr. O. Bhattacharjee, Adv.

Mr. Siddhant Gupta, Adv.

Mr. Kartikeya Asthana, Adv.

Mr. M. Sinhal, Adv.

Mr. Mukesh Kumar Maroria, AOR Mr. B. Krishna Prasad, AOR UPON hearing the counsel the Court made the following

O R D E R

SLP(C) Nos. 13375/2019 and 7579/2020

1. Learned counsel for the petitioner(s) submits that the High Court has not addressed the first prayer in the writ petition(s) and, therefore, he/they may be permitted to withdraw these Special Leave Petitions with liberty to file review.

2. In the view of the above, the Special Leave Petitions are dismissed as withdrawn.

SLP(C) Diary No(s). 28636/2020 & SLP(C) No. 237/2023

1. Delay in filing the SLP(C) Diary No. 28636 of 2020 is condoned.

2. We do not find a good ground to interfere with the impugned order/judgment in exercise of our jurisdiction under Article 136 of the Constitution of India. Accordingly, the Special Leave Petitions stand dismissed.

3. Pending application(s), if any, shall stand disposed of.

(DEEPAK SINGH) (NIKITA SINGH)

ASTT. REGISTRAR-cum-PS COURT MASTER (NSH)