$~29 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 6894/2024 SHREE MAHA GAURI EXPORTS .....Petitioner Through: Mr. Shafiq Khan, Adv. versus ASSISTANT COMMISSIONER CGST & ORS. .....Respondents Through: Mr. Gibran Naushad, SSC. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON’BLE MR. JUSTICE AMIT MAHAJAN O R D E R % 21.07.2026 1. Against the Impugned Order dated 01.05.2024 passed by Additional Commissioner of Central Goods & Service Tax (Appeals- I), Delhi and other connected orders, an appeal is maintainable before Goods and Services Tax Appellate Tribunal („GSTAT‟). 2. Since GSTAT has been constituted subsequently, the Petitioner is entitled to avail the remedy of appeal till 31.07.2026. 3. Keeping in view the aforesaid position, the present Petition is disposed of. Needless to state that Petitioner, if so advised, may avail statutory remedy of appeal before GSTAT. ANIL KSHETARPAL, J. AMIT MAHAJAN, J. JULY 21, 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 23/07/2026 at 12:15:36