$~183 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010358972026 + W.P.(C) 11148/2026 and CM APPL. 51647/2026 FACTOTUM SERVICES PRIVATE LIMITED .....Petitioner Through: Mr. Siddhartha Sinha, Senior Panel Counsel and Mr. Harshvardhan Gupta, Government Pleader versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Shubham Tyagi (SSC, CBIC), Ms. Navruti Ojha, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 06.08.2026 1. Through the present Writ Petition, the Petitioner challenges the Order-In-Appeal dated 25.02.2026 and Rectification Order dated 13.05.2026 passed by the Joint Commissioner, CGST Appeals-I, Delhi. Admittedly, a statutory remedy of appeal under Section 112 of the Central Goods and Services Tax Act, 2017 is available to the Petitioner against the Order-in-Appeal as well as the Rectification Order. 2. Learned Counsel representing the Petitioner submits that the Petitioner would be required to make a pre-deposit for filing the appeal and that questions of law are involved. 3. Mere requirement of a pre-deposit is not a ground to entertain the Writ Petition. It is open to the Petitioner to raise all points before the Appellate Authority. 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 11/08/2026 at 11:48:50 4. Accordingly, the Petitioner is relegated to the statutory remedy of appeal under Section 112 of the Central Goods and Services Tax Act, 2017. 5. With the aforesaid observations, the present Writ Petition, along with all pending applications, if any, stands disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. AUGUST 06, 2026 Pallavi/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 11/08/2026 at 11:48:50