$~343 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1179/2025 MANGALI INDUSTRIES LTD .....Petitioner Through: Mr. Deepak Kumar Sharma, Adv. versus THE UNION OF INDIA AND ORS .....Respondents Through: Mr. Premtosh K. Mishra, Mr. Manish Vashist & Ms. Sanya Kalsi, Advs. Mr. KG Gopalakrishnan & Ms. Nisha Mohandas, Advs. for R-2 & 3. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR O R D E R % 30.01.2025 CM APPL. 5756/2025 (EX.) Allowed, subject to all just exceptions. The application shall stand disposed of. W.P.(C) 1179/2025 & CM APPL. 5755/2025 (Interim Relief) 1. Undisputedly against the final order under Section 73 of the Central Goods & Services Tax Act, 2017, the petitioner has a statutory alternative remedy of preferring an appeal. 2. In view of the aforesaid and absent any jurisdictional challenge which is addressed, we find no justification to entertain the writ petition. It shall, consequently, stand dismissed on the ground of alternative remedy. YASHWANT VARMA, J. HARISH VAIDYANATHAN SHANKAR, J. JANUARY 30, 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 06/02/2025 at 14:53:30