M/S Kashish Optics Ltd v. Commissioner Of Cgst & ANR.

$~27 to 29 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 5552/2026, CM APPL. 27110/2026 & CM APPL. 27111/2026 M/S KASHISH OPTICS LTD .....Petitioner Through:

Mr. Abhas Mishra and Ms. Neha, Advs.

versus COMMISSIONER OF CGST & ANR. .....Respondents Through:

Mr. Aditya Singla, SSC, CBIC with Ms.

Shreya Lamba and Mr. Dhananjay Gautam, Advs. for CGST.

+ W.P.(C) 5556/2026, CM APPL. 27116/2026 & CM APPL. 27117/2026 MR. SAKET AGARWAL .....Petitioner Through:

Mr. Abhas Mishra and Ms. Neha, Advs.

versus COMMISSIONER OF CGST & ANR. .....Respondents Through:

Mr. Aditya Singla, SSC, CBIC with Ms.

Shreya Lamba and Mr. Dhananjay Gautam, Advs.

+ W.P.(C) 5557/2026, CM APPL. 27118/2026 & CM APPL. 27119/2026 M/S KASHISH OVERSEAS PRIVATE LIMITED .....Petitioner Through:

Mr. Abhas Mishra and Ms. Neha, Advs.

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 27/04/2026 at 14:02:45

versus COMMISSIONER OF CGST & ANR. .....Respondents Through:

Mr. Aditya Singla, SSC, CBIC with Ms.

Shreya Lamba and Mr. Dhananjay Gautam, Advs.

CORAM:

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

O R D E R

% 24.04.2026 1.

In case the appeal before the concerned Authority, otherwise complete in all respects, is filed by the petitioner, as sought to be canvassed before us, by 6th July 2026, the same be decided on its own merits without going into the issue of limitation as the petitioner has given an undertaking to this Court that he will make the statutory pre-deposit within this extended period for making his appeal entertainable.

2.

The petitions, along with pending application(s), if any, accordingly, stand disposed of as withdrawn in view of the aforesaid order. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J APRIL 24, 2026/AS/yr 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 27/04/2026 at 14:02:45