$~103 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010356002026 + W.P.(C) 11074/2026, CM APPL. 51192/2026 and CM APPL. 51193/2026 M/S DELHI ASSOCIATES .....Petitioner Through: Mr. Wahaj Amhad Khan and Mr. Monis Khan, Advs. versus ADDITIONAL COMMISSIONER, WARD 19 - ZONE 2, NEW DELHI AND ANR .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. for GNCTD. Mr. Vijay Joshi, SSC, CBIC with Mr. Shubham Chaturvedi, Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 05.08.2026 1. By way of the present Writ Petition, the Petitioner, inter alia, seeks the following reliefs: “I. DECLARE THE IMPUGNED ORDER VIDE REF. NO. ZD070225039514J, DATED 12/02/2025, PASSED BY THE RESPONDENT UNDER THE PROVISIONS OF CGST/SGST ACT, 2017 AS BEING WOTHOUT JURISDICTION, BAD IN LAW, NULL AND VOID. II. Your lordship may be please to issue a writ, order or direction, more particularly one, in the nature of a writ of mandamus or any appropriate writ to set aside order dated 12/02/2025(Annexure -A), notice DRC - 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 11:54:49 01 dated 10/10/2024(Annexure - P-3). III. Since the petitioner is constrained to approach your lordship by way of this petition only because of acts of Respondent authorities, your III. Lordship may be pleased to direct the Respondent authority to pay cost of this litigation to petitioner.” 2. In substance, the Petitioner has assailed the correctness of the Order-in-Original dated 12th February, 2025. It is not in dispute that the Petitioner has a statutory remedy of Appeal under Section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the "CGST Act") against the aforesaid Order. 3. Learned Counsel appearing on behalf of the Petitioner submits that the Petitioner's business had ceased operations in the year 2021. It is contended that, in such circumstances, the Respondent ought not to have confined service of notices merely to uploading them on the Goods and Services Tax (GST) portal, and ought to have made reasonable efforts to effect physical service as well. In support of the said contention, reliance has been placed upon the judgment of the High Court of Uttarakhand in M/s Jaipal Singh v. Commissioner, State Goods and Services Tax Commissionerate, Dehradun, Uttarakhand & Anr., W.P. (MB) No. 1065 of 2025, decided on 12th February, 2026. 4. This Court has considered the submissions advanced on behalf of the Petitioner. In the facts and circumstances of the present case, it shall be open to the Petitioner, if so advised, either to move an appropriate application before the Adjudicating Authority seeking recall of the Order dated 12th February, 2025, or to avail the statutory remedy of Appeal under Section 107 of the CGST Act, along with an application seeking condonation of delay in filing the Appeal. 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 11:54:49 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 5, 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 07/08/2026 at 11:54:49