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

Court: Delhi High Court
Date: 2025-10-31
Citation: W.P.(C)-15918/2025 2025:DHC:9615-DB
Petitioner: M/S. KALYR RETAIL PVT. LTD. SUCCESSOR IN INTEREST OF M/S. FREEWAY CLOTHING COMPANY
Respondent: COMMISSIONER OF GOODS AND SERVICES TAX, DELHI & ORS.

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/75431102025CW159182025_165450.pdf)

## Judgment text (excerpt)

$~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/

https://niyam.ai/judgements/high-court/2025/october/m-s-kalyr-retail-pvt-ltd-successor-in-interest-of-m-s-freeway-clothing-company-vs-commissioner-of-goods-and-services-tax