$~27 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010560822025 + W.P.(C) 12106/2025, CM APPL. 49386/2025 and CM APPL. 60115/2025 M/S TAKEDA BIOPHARMACEUTICALS INDIA PRIVATE LIMITED .....Petitioner Through: Mr. Kishore Kunal, Mr. Akshay Agrawal, Advs. versus THE JOINT COMMISSIONER, CGST APPEALS-II, DELHI & ORS. .....Respondents Through: Mr. Pranay Mohan Govil, SSC with Mr. Devnit Chaudhuri, Ms. Tenzin Lhamo Bhutia, Advs. for R-1 to 3. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 15.09.2026 1. The present Writ Petition was filed when the Goods and Services Tax Appellate Tribunal (‘GSTAT’) was not functional. 2. A perusal of the record reflects that the Petitioner’s application for refund of Rs.22,76,66,272/- was rejected. The appeal preferred by the Petitioner against the said order was also dismissed. 3. The GSTAT has since become functional and the Petitioner now has the statutory remedy of filing an appeal against the aforesaid appellate order. 4. Keeping in view the aforesaid position, the present Writ Petition is disposed of, while granting liberty to the Petitioner to file appeal 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 17/09/2026 at 12:10:22 before GSTAT within a period of two (02) weeks. If such appeal is filed within the said period, it shall be considered on merits without objection as to limitation. 5. All the pending applications shall stand closed. ANIL KSHETARPAL, J. SHAIL JAIN, J. SEPTEMBER 15, 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 17/09/2026 at 12:10:22