M/S. KALYR RETAIL PVT. LTD. SUCCESSOR IN INTEREST OF M/S. FREEWAY CLOTHING COMPANY vs COMMISSIONER OF GOODS AND SERVICES TAX, DELHI & ORS.

$~29 & 37 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 31stOctober, 2025 W.P.(C) 15918/2025, CM APPL. 65094/2025 & CM APPL. 65096/2025 M/S. KALYR RETAIL PVT. LTD. SUCCESSOR IN INTEREST OF M/S. FREEWAY CLOTHING COMPANY .....Petitioner Through: Mr. Rajat Mittal, Mr. Priyanshu & Ms. Krati Agrawal, Advs. versus COMMISSIONER OF GOODS AND SERVICES TAX, DELHI & ORS. .....Respondents Through: Ms. Nancy Jain, Jr. Standing Counsel for R-3 Mr. Sumit K. Batra, Adv. 37 AND W.P.(C) 16530/2025, CM APPL. 67708/2025 & CM APPL. 67710/2025 M/S. KALYR RETAIL PVT. LTD. SUCCESSOR IN INTEREST OF M/S. FREEWAY CLOTHING COMPANY .....Petitioner Through: Mr. Rajat Mittal, Mr. Priyanshu & Ms. Krati Agrawal, Advs. versus COMMISSIONER OF STATE GOODS AND SERVICES TAX, DELHI & ORS. .....Respondents Through: Ms. Nancy Jain, Jr. Standing Counsel for R-3 Mr. Sumit K. Batra, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN 1. This hearing has been done through hybrid mode. CM APPL. 65095/2025 (for exemption) CM APPL. 67709/2025 (for exemption) 2. Allowed, subject to all just exceptions. The applications are disposed of. W.P.(C) 15918/2025, CM APPL. 65094/2025 & CM APPL. 65096/2025 W.P.(C) 16530/