Writ petition concerning Delhi GST was withdrawn on instructions in view of subsequent developments; the High Court dismissed the petition along with pending applications as withdrawn.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
$~71
LOVELESH SINGHAL PROPRIETOR SHIVANI OVERSEAS .....Petitioner
Through: Mr. A.K. Babbar, Adv.
versus
DELHI GOODS AND SERVICES TAX & ANR. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (GNCTD)
CORAM:
HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL
O R D E R % 06.04.2026
NITIN WASUDEO SAMBRE, J
AJAY DIGPAUL, J
APRIL 6, 2026 /ar /yr
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 08/04/2026 at 12:29:05
Lovelesh Singhal Proprietor Shivani Overseas
Commissioner, Delhi Goods and Services Tax
GNCTD (second respondent)
Nitin Wasudeo Sambre
Ajay Digpaul
As recorded by the court registry
A petition under Article 226 of the Constitution asking a High Court to issue a writ against the State or a public authority in a civil matter.
Judgements on the same questions, provisions and authorities, from every court
