$~33 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3869/2025 and CM APPL. 17980/2025 M/S PLANET DEWSOFT PRIVATE LIMITED .....Petitioner Through: Mr. Ashish Chauhan and Mr. Ashutosh Lal, Advs. versus UNION OF INDIA AND ANR. .....Respondents Through: Counsel(appearance not given) CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 08.07.2026 1. The present Writ Petition has been filed questioning the correctness of the Order dated 25th January, 2025, passed pursuant to the adjudication of the Show Cause Notice dated 27th July, 2024, issued to the Petitioner. 2. It is noted that a statutory Appeal against the aforesaid Order is maintainable under Rule 109A of the Central Goods and Services Rules, 2017. 3. Learned Counsel appearing on behalf of the Petitioner submits that the concerned Authority was required to grant three opportunities of personal hearing to the Petitioner, which were not afforded. 4. However, a perusal of the impugned Order reveals that the Petitioner was granted an opportunity of hearing and had also filed a reply to the Show Cause Notice. It is further recorded therein that the Petitioner did not participate in the proceedings thereafter. 5. In view of the aforesaid, this Court is of the considered view 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 13/07/2026 at 15:51:52 that the Petitioner ought to avail of the statutory alternative remedy available under law. 6. Accordingly, the present Writ Petition stands dismissed, with liberty to the Petitioner to avail of the statutory remedy available in accordance with law. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 8, 2026/Pt/MM 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 13/07/2026 at 15:51:52