$~117 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010996612024 + W.P.(C) 137/2025 ARUN BAREJA, SOLE PROPRIETOR .....Petitioner Through: Mr. Saurabh Gupta, Adv. versus UNION OF INDIA & ANR. .....Respondents Through: Ms. Vaishali Gupta, Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 20.08.2026 1. The present Writ Petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, seeking quashing of the impugned Order dated 24th August, 2024, passed by Respondent No. 2, Commissionerate, State Tax, Delhi. 2. Admittedly, the Petitioner has a statutory alternative remedy of appeal against the aforesaid order. 3. It is noted that the impugned Order was passed after considering the reply submitted by the Petitioner. The Petitioner has also challenged the validity of Notification No. 09/2023-Central Tax dated 31st March, 2023 and Notification No. 56/2023-Central Tax dated 28th December, 2023, whereby the period for adjudication of returns was extended. 4. It is further pertinent to note that the validity of the aforesaid Notifications is presently pending consideration before the Hon’ble Supreme Court in Special Leave Petition (Civil) No. 4240/2025, 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 22/08/2026 at 10:45:23 titled “M/s MCC-SEW-Meil-AAG JV v. Assistant Commissioner of State Tax”. 5. It is clarified that the Petitioner shall be entitled to the benefit, if any, flowing from the judgment that may be rendered by the Hon’ble Supreme Court in the aforesaid proceedings in respect of the validity of Notification No. 09/2023-Central Tax dated 31st March, 2023 and Notification No. 56/2023-Central Tax dated 28th December, 2023. 6. In view of the availability of an efficacious statutory remedy of appeal, the Petitioner is relegated to the said remedy. 7. With the aforesaid observations, the present Writ Petition, along with all pending application(s), if any, stands disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. AUGUST 20, 2026/pd/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 22/08/2026 at 10:45:23