GLO INTERIO vs SALES TAX OFFICER & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 19th January, 2026 W.P.(C) 655/2026 M/S GLO INTERIO THROUGH ITS PROPRIETOR C.S.CHHEDA (HUF) ASHAM TIMBER MARKET, SORAN SINGH GODWON AT PLOT NO. 2, KH. NO. 49/18, SWARN PARK, MUNDKA, NEW DELHI – 110041. .....PETITIONER Through: Mr. Paras Chaudhry and Mohd. Amir, Advocates Versus 1. SALES TAX OFFICER, WARD 15, ZONE 2 (JURISDICTIONAL OFFICER WHO PASSED THE ORDER- IN-ORIGINAL), SALES TAX OFFICE NEAR WHO BUILDING, I.P. ESTATE, NEW DELHI – 110002. .....RESPONDENT NO. 1 2. ADDITIONAL COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX APPEALS HAVING ITS OFFICE AT C.R. BUILDING, I.P. ESTATE, NEW DELHI – 110002 .....RESPONDENT NO. 2 3. COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX APPEALS HAVING ITS OFFICE AT C.R. BUILDING, I.P. ESTATE, NEW DELHI – 110002 .....RESPONDENT NO. 3 Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advocates 1. Exemption allowed, subject to all just exceptions. 2. The application stands disposed of accordingly. W.P.(C) 655/2026 3. The prayer in the writ petition reads thus:- “a) Issue a Writ of Certiorari or any other appropriate Writ, Order or Direction, quashing the impugned Order-In- Appeal dated 26.09.2