$~87 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010336842025 + W.P.(C) 7277/2025 and CM APPL. 32801/2025 SHRI LAL MAHAL AGRO PRODUCTS PRIVATE LIMITED .....Petitioner Through: Mr. Ashish Batra, Mr. Vedant Pathak, Advs. versus ADDITIONAL COMMISSIONER & ORS. .....Respondents Through: Ms. Monica Benjamin, SSC with Ms. Laiba Arif, Ms. Prerika Narang, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR O R D E R % 12.08.2026 1. Admittedly, the Petitioner has an alternative statutory remedy of appeal against the Order dated 31.12.2024 [hereinafter referred to as ‘Impugned Order’] passed by the Adjudicating Authority. 2. Learned counsel representing the Petitioner submits that there is a patent error in the Impugned Order passed by the Adjudicating Authority as the Reply submitted by the Petitioner in response to the Show Cause Notice (‘SCN’) dated 29.12.2023 has not been considered. 3. Per contra, learned counsel representing the Respondents submits that as per the final record of the Department, no reply to the aforesaid SCN was received. Learned counsel submits that the Petitioner was granted opportunity of personal hearing by sending 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 14/08/2026 at 13:25:49 Notices for appearance on 22.11.2024, 09.12.2024 and 17.12.2024, however, the Petitioner failed to avail those opportunities. Learned counsel further submits that as per the Counter-Affidavit, the audit of the Petitioner took place from July 2017 to March 2021 and multiple discrepancies were pointed out to the Petitioner, however, the Petitioner failed to respond. 4. In these circumstances, this Court is of the view that disputed questions of fact are involved in the present case. Hence, the Petitioner, if so advised, may avail the remedy of appeal. 5. Liberty is also granted to the Petitioner to file an application under Section 14 of the Limitation Act, 1963 for excluding the period for which the present Writ Petition has remained pending for the purpose of calculating the limitation and the same shall be considered pragmatically by the Appellate Authority. 6. With these observations, the present Writ Petition is disposed of. The pending application also stands closed. 7. Needless to observe that this Court has not entered into the merits of the case and the Appellate Authority shall decide the matter independently and uninfluenced by the observations made herein. ANIL KSHETARPAL, J. HARISH VAIDYANATHAN SHANKAR, J. AUGUST 12, 2026 jai/ad 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 14/08/2026 at 13:25:49