$~26 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 5885/2024, CM APPL. 24287/2024 RIDHU TRADERS .....Petitioner Through: Mr. Ramashish, Adv. versus PR. COMMISSIONER OF DELHI GOODS AND SERVICES TAX .....Respondent Through: Mr. Sumit K. Batra, Ms. Priyanka Jindal, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 09.07.2026 1. During the pendency of the present Petition, an Order dated 19.12.2024 came to be passed, against which an appeal under Section 107 of the Central Goods and Services Tax Act, 2017 [hereinafter referred to as Act of 2017‟] is maintainable. 2. Learned counsel representing the Petitioner submits that the aforesaid Order has not been passed by the proper officer, and is thus without jurisdiction. 3. This Bench in W.P.(C) 8412 of 2026 captioned Sunil Chauhan Prop of Shree Chem India v The Principal Commissioner of CGST Delhi North & Ors., has already considered the aforesaid issue raised by the Petitioner. In our considered view, the said issue can be raised by the Petitioner before the Appellate Authority. Hence, the Petitioner is relegated to the alternative remedy of appeal available under the Act of 2017. 4. However, it is clarified that the period during which the present Petition remained pending before this Court shall stand excluded for the purposes of computing limitation for filing the appeal. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/07/2026 at 15:49:17 5. With the aforesaid observations, the present Petition is disposed of. The pending application also stands closed. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 9, 2026 jai/hr This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/07/2026 at 15:49:17