Citation: Raj Enterprise Vs. Superintendent, Range 25 GST Division W.P.(C) No. 15777 of 2023 – High Court of Delhi [2024] 158 taxmann.com 143 (Delhi) Brief Facts: Findings: Hon’ble High Court of Delhi has observed that: Order: The Impugned Order shall take effect from 31-12-2021, which is till the date the petitioner has filed the returns.