Dismissed

Global Enterprises v. Commissioner of GST New Delhi

Delhi HC6 Aug 2026W.P.(C)/4937/2023

Case brief

AI extract

What is this about?

The Delhi High Court dismissed two writ petitions filed against orders under the CGST Act as withdrawn. The court granted liberty to file an appeal before the GSTAT within 15 days and specified that such appeals would not be dismissed on grounds of limitation.

What did the court decide?

Writ petitions dismissed as withdrawn with liberty to file appeal before GSTAT within 15 days without limitation bar.

Global Enterprises Vs Commissioner of GST New Delhi — GST and Indirect Tax | Delhi HC (2026)

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$~27 & 28

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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CNR No. DLHC010638922023

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- W.P.(C) 2679/2023 & CM APPL. 10347/2023

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GLOBAL ENTERPRISES AND ORS. .....Petitioners

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Through: Mr. Chinmaya Seth, Mr. A.K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh, advocates

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versus

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COMMISSIONER OF GST, NEW DELHI .....Respondent Through: Mr.Piyush Beriwal,Ms Ruchita Srivastava,Mr Sparsh Jain, Advs.

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CNR No. DLHC010756982023

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- W.P.(C) 4937/2023

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GLOBAL ENTERPRISES .....Petitioner

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Through: Mr. Chinmaya Seth, Mr. A.K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh, advocates

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versus

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COMMISSIONER OF GST NEW DELHI .....Respondent Through: Mr.Piyush Beriwal,Ms Ruchita Srivastava,Mr Sparsh Jain, Advs.

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CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

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O R D E R % 06.08.2026

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These two Writ Petitions were filed against the Order in Appeal passed under the CGST Act. The Writs were entertained as the Goods and Services Tax Appellate Tribunal (hereinafter ‘GSTAT’) was not functional then. During the pendency of the Writ Petition, GSTAT has

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This is a digitally signed order.

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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 11/08/2026 at 11:53:39

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become functional.

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Learned counsel representing the petitioner submits that in view of the subsequent developments, he may be permitted to withdraw the present Writ Petitions, with liberty to file Appeal before the GSTAT. 3. In view of the above, the petition(s) are dismissed as withdrawn. 4. If the Appeals are filed within the next 15 days, the same shall not be dismissed on the ground that it is barred by limitation.

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ANIL KSHETARPAL, J.

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SHAIL JAIN, J.

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AUGUST 06, 2026/PT/hp

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This is a digitally signed order.

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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 11/08/2026 at 11:53:39

Global Enterprises v. Commissioner of GST New Delhi

Case brief

What is this about?

What did the court decide?

Global Enterprises v. Commissioner of GST New Delhi

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

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Statutes considered

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