Rajesh Khanna v. Office Of The Commissioner Of Central Tax Appeals I Delhi & ORS.
$~19 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 81/2026 & CM APPL. 423/2026 RAJESH KHANNA .....Petitioner Through:
Mr. Utkarsh Mathur, Adv. (Through VC) versus OFFICE OF THE COMMISSIONER OF CENTRAL TAX APPEALS I DELHI & ORS.
.....Respondents Through:
Mr.
Ruchesh Sinha, SSC with Ms.
Upasna Vashishta and Ms. Monalisa Maity, Advs.
Mr.Rohan Jaitley, CGSC with Mr.
Dev Pratap Shahi, Mr.Varun Pratap Singh and Mr.Yogya Bhatia, Advs.
for UOI
CORAM:
HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL
O R D E R
% 16.02.2026 1.
Paragraphs no. 9 and 10 of the affidavit duly sworn by Mr. Balasubramanian Krishnamurthy, Joint Secretary, Ministry of Finance, Department of Revenue read thus:
"9. That necessary IT infrastructure has been put in place, and it is respectfully submitted that the GSTAT is being implemented in a virtual/e-court enabled mode, enabling Members to conduct hearing through secure IT-enabled systems.
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 18/02/2026 at 12:51:31
10. It is further respectfully submitted that the IT infrastructure has been stabilized and the tribunal has started to scrutinize the appeals filed and has initiated the process of marking defects. In view of the above the hearing of the appeals shall commence as soon as the files are placed before the tribunal" 2.
In the wake of above, we dispose of the present writ petition, thereby permitting the petitioner to file an appeal.
3.
The time spent in pursuing the present petition be taken into account in case if the issue of limitation is to be reckoned. 4.
In view of the above terms, the present petition along with pending applications, if any, stands disposed of.
NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J FEBRUARY 16, 2026 gs/sg 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 18/02/2026 at 12:51:31