$~17 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 19405/2025 & CM APPL. 80862/2025 MS TRIUMPH MOTORS UNIT KHUSHI TRADEX PVT LTD .....Petitioner Through: Mr. Sunil Kumar Jha, Ms. Renu and Mr. Amrendra Kumar Choubey, Advs. (Through VC) versus THE COMMISSIONER CGST DELHI EAST & ORS. .....Respondents Through: Mr. Akash Verma, SSC with Mr. Teevra Mishra, Adv. CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL O R D E R % 13.01.2026 1. Since, a remedy of appeal under Section 107 of the Central Goods and Services Tax Act, 2017 is available to the petitioner, we deem it appropriate to dispose of the present writ petition by granting liberty in favour of the petitioner to pursue the said remedy. 2. Time consumed in prosecuting the present petition be considered in case, if the issue of limitation is to be appreciated in the matter of the appeal being time barred. 3. In view of the above, the present petition, along with pending 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 The Order is downloaded from the DHC Server on 15/01/2026 at 13:42:53 applications, if any, stands disposed of as withdrawn with liberty as above. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J JANUARY 13, 2026 gs/dd 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 15/01/2026 at 13:42:53