$~51 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2931/2025 & CM APPL. 13898/2025 (Interim Order) SHRI ADINATH ENTERPRISES .....Petitioner Through: Mr. Prateek Gattani, Adv. versus JOINT COMMISSIONER, CENTRAL TAX, GST DELHI EAST AND ORS. .....Respondents Through: Mr. Anurag Ojha, SSC along with Mr. Shubham Kumar and Mr. Dipak Raj, Advs. for R-1 & R-2. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR O R D E R % 07.03.2025 CM APPL. 13899/2025 (Ex.) Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 2931/2025 & CM APPL. 13898/2025 (Interim Order) Undisputedly against the final order under Section 74 of the Central Goods and Services Tax Act, 2017, the petitioner has a statutory alternative remedy of filing an appeal. Consequently, we find no justification to invoke our extraordinary powers conferred by Article 226 of the Constitution. The writ petition shall stand dismissed on the aforesaid score. YASHWANT VARMA, J. HARISH VAIDYANATHAN SHANKAR, J. MARCH 07, 2025/RW 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 18:20:37