BEST CROP SCIENCE PVT. LTD. THROUGH AUTHORIZED REPRESENTATIVE, SH RAGHAV AGARWAL, M/S. JAI MAA ENTERPRISES, HILBERT INNOVATIONS PVT. LTD., M/S. NDCON CONSTRUCTIONS, GNG ELECTRONICS PVT. LTD. KAY KAY OVERSEAS CORPORATION, SHRI BALAJI POLYMERS THROUGH ITS PROPRIETOR MR. ANIL KUMAR VERSUS PRINCIPAL COMMISSIONER, CGST COMMISSIONERATE, MEERUT AND ORS., COMMISSIONER OF CENTRAL TAX AND GST DELHI NORTH & ORS., PRINCIPAL CHIEF COMMISSIONER CGST AND CX, DELHI & ORS. COMMISSIONER OF DELHI GOODS AND SERVICE TAX & ANR., SALE TAX OFFICER OF DELHI GOODS AND SERVICE TAX AND ANOTHER. vide W. P. (C) 10980/2024 and CM Nos. 45297/2024 and 45298/2024, W. P. (C) 15380/2023 CM APPL. 61699/2023, W. P. (C) 5250/2024, W. P. (C) 5395/2024, W. P. (C) 5397/2024, W. P. (C) 6997/2024, W. P. (C) 7183/2024, W. P. (C) 9350/2024 CM APPL. 38315/2024 dated 24.09.2024: Delhi High Court