$~52 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 8849/2026, CM APPL. 41444/2026 and CM APPL. 41445/2026 M/S PEE GEE INTERNATIONAL .....Petitioner Through: Mr. V.S. Negi, Mr. V.K. Gupta, Ms. Kavita, Ms. Sangeeta Rana, Advs. versus PRINCIPAL COMMISSIONER OF CGST, DELHI NORTH .....Respondent Through: Mr. Atul Tripathi, SSC-CBIC, Mr. Shubham Mishra and Mr. Akshay Sagar, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 07.07.2026 1. Admittedly, a statutory appeal is maintainable against the impugned order passed on 17.12.2025, which was rectified on 30.12.2025. 2. In view of the availability of an efficacious statutory remedy, this Court is not inclined to exercise its writ jurisdiction. It shall be open to the Petitioner to raise all permissible grounds before the Appellate Authority. 3. With these observations, the present Writ Petition, along with pending applications, is disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 07, 2026/sp/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 09/07/2026 at 11:01:53