M/S Aerotech Fms Pvt. Ltd. (Through Director Gurbir Singh Nagi) v. Cbic & ORS.

$~24 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 6117/2021 M/S AEROTECH FMS PVT. LTD. (THROUGH DIRECTOR GURBIR SINGH NAGI) .....Petitioner Through:

Mr. Prashant Srivastav and Mr. Rohan Pahwa, Advocates versus CBIC & ORS.

.....Respondents Through:

Mr. Shubham Tyagi, SSC with Ms.

Navruti Ojha, Mr. Rishabh Chauhan, Advs. for CBIC.

CORAM:

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

O R D E R

% 07.05.2026 1.

We have considered the factual matrix of the case in hand, based on which, the prayer of the petitioner is for issuance of directions to the respondents to grant refund of IGST, CGST and SGST or, in the alternative, to grant the Input Tax Credit lying in the electronic credit ledger of the petitioner to be transferred to the State of Delhi, where another unit of the petitioner is located.

2.

Counsel for the petitioner, on instructions, states that the petitioner would like to agitate the said issue before the Allahabad High Court, having regard to the cause of action arising therein. 3.

The petition, accordingly, stands disposed of as withdrawn with liberty The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.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 13/05/2026 at 11:53:29

as prayed.

4.

Order be uploaded on the website of this Court. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J MAY 7, 2026/sky/sk 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 13/05/2026 at 11:53:29