M/S. Tanya Enterprises v. The Deputy/Assistant Commissioner/Gsto, & ANR.

$~114 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 6652/2026 & CM APPL. 32765/2026 M/S. TANYA ENTERPRISES .....Petitioner Through:

Ms. Urooj Chaudhary and Ms. Esha Sharma, Advocates versus THE DEPUTY/ASSISTANT COMMISSIONER/GSTO, & ANR. .....Respondents Through:

Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advocates for GNCTD

CORAM:

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

O R D E R

% 14.05.2026 1.

Since the petitioner has approached this Court against a show cause notice in the light of order of Apex Court dated 27th February, 2026 in the matter of M/s Trillion Lead Factory Pvt. Ltd. vs. Superintendent of Central Tax, the writ petition is said to be not maintainable. 2.

The petition along with pending applications stands disposed of accordingly.

3.

We grant liberty to the petitioner to approach afresh in case a fresh cause accrues.

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 16/05/2026 at 12:35:15

4.

Needless to clarify that we haven't gone into the merits of the matter. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J MAY 14, 2026 gs/dd 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 16/05/2026 at 12:35:15