$~7 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 6375/2026 & CM APPL. 31415/2026 GOONJ TRADING CO. .....Petitioner Through: Counsel (Appearance not given). versus GOVT. OF NCT OF DELHI & ORS. .....Respondents Through: Mr. Priyanshu Chhabra, SPC With Mr. Shivam Bhardwaj, GP CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 24.07.2026 1. The present writ petition has been filed against the order dated 31.08.2024. Thus, it has been filed after a period of nearly two years. Moreover, a statutory remedy of appeal is available against the order dated 31.08.2024. 2. The petitioner has also challenged the validity of Notification No. 56/2023-Central Tax dated 28.12.2023 and Notification No. 56/2023-State Tax dated 11.07.2024. These notifications pertain to the extension of the period of limitation. 3. The issue regarding the validity of the aforesaid notifications is pending consideration before the Hon'ble Supreme Court and the Parties shall remain bound by the decision which may be passed by the Supreme Court. 4. With the aforesaid observations, the writ petition is disposed of. Pending applications, if any, also stand disposed of. ANIL KSHETARPAL, J SHAIL JAIN, J JULY 24, 2026/pd/dg 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 11:43:55