$~18 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010415292025 + W.P.(C) 9451/2025 SURESH PROP. MAHADEV TRADING CO .....Petitioner Through: Mr. A.K. Babbar, Mr. B.K. Tripathi, Advs. versus COMMISSIONER, CGST APPEAL 1, DELHI & ORS. .....Respondents Through: Mr. Sanjay K Chadha, SSC with Mr. Asad Quraishi, Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA O R D E R % 09.09.2026 1. Admittedly, the Petitioner has a remedy of Appeal before the Goods and Services Tax Appellate Tribunal (‘GSTAT’) against the Impugned Order-in-Appeal dated 06.05.2025 passed by the Appellate Authority. 2. Learned counsel representing the Petitioner submits that neither the Show Cause Notice nor the Order of Cancellation of Registration have been signed by the Proper Officer. 3. This issue can very well be examined by the GSTAT, which is already functional. 4. Hence, the Petitioner, if so advised, may avail the remedy of Appeal before the GSTAT. 5. It shall be open to the Petitioner to file an application under Section 14 of the Limitation Act, 1963, seeking exclusion of period 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 14/09/2026 at 17:49:04 during which the present Petition remained pending, which shall be considered by the Appellate Authority in accordance with law. 6. With these observations, the present Petition is disposed of. ANIL KSHETARPAL, J. RAJNEESH KUMAR GUPTA, J. SEPTEMBER 9, 2026 jai/hr 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 14/09/2026 at 17:49:04