$~78 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010354092026 + W.P.(C) 11001/2026 RP TEK INDIA PRIVATE LIMITED .....Petitioner Through: Mr. Khursheed Ahmad, Mr. Mohd Kamil & Ms. Shahin, Advs. versus THE COMMISSIONER OF DGST, DELHI & ORS. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 05.08.2026 1. Though 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, learned counsel representing the Petitioner does not press the said prayer. 2. The petitioner had preferred an appeal against the Order-in-Original dated 02.04.2024, which has been dismissed by the Appellate Authority on the ground that it was filed beyond the prescribed period of limitation and that even the maximum period available for condonation of delay had expired. 3. Learned counsel representing the Respondents submits that the Goods and Services Tax Appellate Tribunal (GSTAT) has constituted a Special 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 07/08/2026 at 11:54:45 Bench to examine this issue in detail. 4. Keeping in view the aforesaid position, the petitioner is relegated to avail the remedy before the GSTAT, in accordance with law. 5. With the aforesaid observations, the present writ petition, along with pending applications, if any, stands disposed of. ANIL KSHETARPAL, J SHAIL JAIN, J AUGUST 5, 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 07/08/2026 at 11:54:45