$~72 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 865/2025 & CM APPL. 4223/2025 (Interim Stay) MR. VIPAN PAHWA .....Petitioner Through: Mr. Sumit K. Batra, Mr. Manish Khurana & Ms. Priyanka Jindal, Advs. versus ADDITIONAL COMMISSIONER OF CENTRAL TAX .....Respondent Through: Mr. Harpreet Singh, SSC CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR O R D E R % 23.01.2025 CM APPL. 4224/2025 (Ex.) Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 865/2025 & CM APPL. 4223/2025 (Interim Stay) 1. Undisputedly against the final order under Section 74 of the Central Goods & Services Tax Act, 2017, the writ petitioner has a statutory alternative remedy of preferring an appeal. 2. In view of the aforesaid and absent any jurisdictional challenge which was addressed, we find no justification to entertain the writ petition. It shall, consequently, stand dismissed on that score. YASHWANT VARMA, J. HARISH VAIDYANATHAN SHANKAR, J. JANUARY 23, 2025/v 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 27/01/2025 at 12:07:54