$~78 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2567/2024 M/S RETAIL THROUGH GAGAN GANDHI .....Petitioner Through: Ms. Aparna Tripathi, Adv. versus CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH ITS CHAIRMAN & ANR. .....Respondents Through: Mr. Anurag Ojha, SSC, Mr. Dipak Raj, Mr. Aryaman Singh Chouhan, Mr. Aditya Chaudhary, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON’BLE MR. JUSTICE AMIT MAHAJAN O R D E R % 23.07.2026 1. Admittedly, a statutory Appeal is maintainable against the impugned order dated 24.12.2023. 2. Learned counsel representing the Petitioner admits the aforesaid facts; however, she submits that the impugned order does not consider the Petitioner‟s reply to the Show-Cause-Notice. 3. Perusal of the impugned order shows that the reply of the Petitioner was considered by the GST authority but was found to be not satisfactory. 4. In these circumstances, this Court considers it appropriate to relegate the Petitioner to the statutory remedy of Appeal. ANIL KSHETARPAL, J. AMIT MAHAJAN, J. JULY 23, 2026/da/ad 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 27/07/2026 at 15:40:33