$~26 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 4778/2025 ARMAAN INTERNATIONAL .....Petitioner Through: Mr. Mukesh Gupta, Adv. versus ASSISTANT COMMISSIONER, CGST & ANR. .....Respondents Through: Mr. R. Ramachandran, Senior Standing Counsel. CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL O R D E R % 02.02.2026 1. Since the alternate remedy of appeal is available to the petitioner, we relegate the petitioner to take recourse to such appellate remedy. 2. As such, the petition stands disposed of. 3. The time spent in prosecuting the present petition shall be considered in the matter of reckoning the issue of limitation. 4. Needless to clarify, this Court has not appreciated the merits of the matter. 5. Pending applications, if any, also stand disposed of accordingly. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J FEBRUARY 2, 2026/ab/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 04/02/2026 at 13:16:33