$~76 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 5207/2025 POOJA TRADING CO THROUGH ITS PROPRIETOR POOJA GOYAL .....Petitioner Through: Mr. Vaibhav Gupta , Mr. Kush Gupta, Ms. Shriya Agrawal, Advs. versus DEPUTY COMMISSIONER CGST GST COMMISSIONERATE DELHI NORTH ZONE & ORS. .....Respondents Through: Mr. Arjun Malik, SSC for CBIC. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA O R D E R % 29.04.2025 1. This hearing has been done through hybrid mode. CM APPL. 23737/2025 (for exemption) 2. Allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 5207/2025 & CM APPL. 23738/2025 3. The present petition has been filed by the Petitioner– Pooja Trading Co. under Articles 226 & 227 of the Constitution of India challenging the show cause notice dated 5th August, 2024 bearing no. ZD070824021480M (hereinafter, ‘the SCN’) as also the consequent order dated 1st February, 2025 bearing OIO NO. 162/ADC/ D.N./ BHAVAN MEENA/2024-25 (hereinafter, ‘the Order-in-Original’). 4. The allegation of the Petitioner is that the Order-in-Original has been 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 01/07/2025 at 19:10:40 passed beyond limitation as it was uploaded on the portal on 14th February, 2025. 5. After some hearing, ld. Counsel for the Petitioner seeks permission to withdraw the present petition and approach the appellate authority under Section 107 of the Central Goods and Services Tax Act, 2017. 6. The Petitioner is permitted to file the appeal within 30 days upon payment of the requisite pre-deposit. If the same is filed within a period of 30 days, the same shall be considered on merits and shall not be dismissed on the ground of limitation. 7. Let the issue raised by the Petitioner regarding the Order-in-Original being belatedly uploaded on 14th February, 2025 be also assailed in the appeal itself. 8. Accordingly, the petition is dismissed as withdrawn. PRATHIBA M. SINGH, J RAJNEESH KUMAR GUPTA, J APRIL 29, 2025 v/ss 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 01/07/2025 at 19:10:40