Delhi High Court Permits Withdrawal Of GST Writ To Await Supreme Court Ruling In Gmr Airport Infrastructure

The Case

M/S ABS MERCANTILES PVT LTD Vs ADDITIONAL COMMISSIONER, CGST SOUTH
Case No.: W.P.(C)/12887/2026
Decided on: 09/07/2026
CNR: DLHC010417332026 ·
High Court of Delhi

The Legal Issue

The Court was asked to consider the writ petition filed by M/S ABS Mercantiles Pvt Ltd against the Additional Commissioner, CGST South. However, the Court queried why the Petitioner had filed the present Writ Petition afresh, and the Petitioner sought permission to withdraw.

Facts of the Case

The Petitioner, M/S ABS Mercantiles Pvt Ltd, filed W.P.(C) 12887/2026 against the Additional Commissioner, CGST South. Learned counsel for the Petitioner submitted that in view of the order dated 02.05.2025 passed by the Supreme Court in Special Leave to Appeal (C) No.5392/2025, captioned Union of India & Ors. vs. GMR Airport Infrastructure Ltd., the authorities are not expected to decide the matter until the Supreme Court finally adjudicates the issue. The Court posed a query as to why the Petitioner had filed the present Writ Petition afresh. In response, learned counsel for the Petitioner sought permission to withdraw the present Writ Petition.

Summary of the Decision

The Court granted permission to withdraw the present Writ Petition. The Petitioner was granted liberty to apprise the authorities of the order passed by the Supreme Court in GMR Airport Infrastructure Ltd. The Court ordered accordingly. The withdrawal was sought in light of the Supreme Court's order dated 02.05.2025 in Special Leave to Appeal (C) No.5392/2025, which indicated that authorities should not decide the matter until the Supreme Court finally adjudicates the issue. The Court's query regarding the fresh filing was addressed by the withdrawal. The order was passed by Hon'ble Mr. Justice Anil Kshetarpal and Hon'ble Ms. Justice Shail Jain.

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