$~27 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9143/2026 A.S. MECHANICAL SYSTEMS PVT. LTD. .....Petitioner Through: Mr.Adv.[Appearance not given] versus THE COMMISSIONER OF CGST, DELHI & ANR. .....Respondents Through: Ms. Samiksha Godiyal, SSC along with Mr. Tenzing Namgyal Bhutia and Mr. Ritiwik Narayanan, Advs. for R-1. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE AMIT MAHAJAN O R D E R % 17.07.2026 1. Learned counsel representing the Petitioner submits that though a statutory Appeal against the order dated 30.01.2025 is maintainable, however, the period for filing the Appeal has elapsed because the Petitioner was not aware of the Impugned Order. He submits that the maximum period for condonation of the delay has also elapsed. 2. Be that as it may, once there is a statutory alternative remedy of Appeal, the Petitioner, if so advised, may avail the same. 3. With these observations, the present Writ Petition is disposed of. ANIL KSHETARPAL, J. AMIT MAHAJAN, J. JULY 17, 2026 s.godara/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 20/07/2026 at 11:48:23