$~25 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 10156/2026, CM APPL. 47250/2026 & CM APPL. 47251/2026 MANN ENTERPRISES .....Petitioner Through: Mr. Rohit Shubham, Mr. Pankaj Bhola and Mr. Madhuresh Kumar Mishra, Advs. versus COMMISSIONER OF STATE GOODS AND SERVICES TAX DELHI AND ORS .....Respondents Through: Ms. Urvi Mohan and Mr. Sumit Kumar, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 24.07.2026 1. It is an admitted position between the parties that the Petitioner has an equally efficacious statutory remedy of appeal under Section 112 of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017), before the Goods and Services Tax Appellate Tribunal (GSTAT). In the circumstances, the Petitioner, if so advised, is at liberty to avail the said statutory remedy. 2. With the aforesaid observations, the present Writ Petition, along with all pending applications, if any, stands disposed of. ANIL KSHETARPAL, J SHAIL JAIN, J JULY 24, 2026/kp/MM 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 28/07/2026 at 11:44:06