Disposed

Ms Dhrov Enterprises v. Additional Commissioner Cgst Delhi North & Ors.

Delhi HC9 Sept 2026W.P.(C)/5172/2026

Case brief

AI extract

What is this about?

The Delhi High Court disposed of W.P.(C) 5172/2026 on consent to adjourn. The court relied on Gaurav Jain to hold that an appeal can be filed without pre-deposit as the Show Cause Notice was issued before October 1, 2025, and cancelled the next hearing date.

What did the court decide?

The applicant's request to advance the next date of hearing was granted; the petition was disposed of.

Ms Dhrov Enterprises Vs Additional Commissioner Cgst… — GST and Indirect Tax | Delhi HC (2026)

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$~132

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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CNR No. DLHC010158282026

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- W.P.(C) 5172/2026

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MS DHROV ENTERPRISES .....Petitioner Through: Mr. Rajat Mittal, Mr. Subham Kumar and Mr. Priyanshu, Advs.

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versus

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ADDITIONAL COMMISSIONER CGST DELHI NORTH & ORS. .....Respondents Through: Ms. Monica Benjamin, SSC along with Ms. Laiba Arif and Ms. Prerika Narang, Advs. Ms. Chhavi Khandelwal, SPC.

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CORAM:

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HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

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O R D E R % 09.09.2026

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CM APPL. 61243/2026

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By way of the present application, the Petitioner seeks to advance the next date of hearing.

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With the consent of learned counsel representing the parties, the hearing of the present Writ Petition, i.e., W.P.(C) 5172/2026, is taken on board today.

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The application is disposed of.

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W.P.(C) 5172/2026

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Learned counsel representing the parties do not dispute that the Petitioner is entitled to file Appeal without depositing the amount of pre-deposit in terms of the judgment dated 31.07.2026 passed by this

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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 14/09/2026 at 17:51:07

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Court in W.P.(C) 8414/2026 captioned Gaurav Jain & Anr. vs. Joint Commissioner (Appeals-II) CGST Delhi Zone & Anr. , as in the present case the Show Cause Notice was issued prior to 01.10.2025. 5. Learned counsel representing the Petitioner has not pressed any other issue.

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In view of the aforesaid position, the present Writ Petition is disposed of in the above terms.

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Next date of hearing, i.e., 28.10.2026 stands cancelled.

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ANIL KSHETARPAL, J.

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RAJNEESH KUMAR GUPTA, J.

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SEPTEMBER 9, 2026 s.godara/ad

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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 14/09/2026 at 17:51:07

Ms Dhrov Enterprises v. Additional Commissioner Cgst Delhi North & Ors.

Case brief

What is this about?

What did the court decide?

Ms Dhrov Enterprises v. Additional Commissioner Cgst Delhi North & Ors.

Case brief

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What did the court decide?

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