$~60 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010408292026 + W.P.(C) 12629/2026 & CM APPL. 58545/2026 INFINITE FASHION GLOBAL EXPORTS LLP THROUGH ITS PARTNER MR. ANIL KUMAR AGARWAL .....Petitioner Through: Mr. Rakesh Kumar, Mr. Parveen Kumar Gambhir, Mr. Naveen Advs. versus SALES TAX OFFICER CLASS II DELHI GOODS AND SERVICE TAX .....Respondent Through: Ms. Vaishali Gupta, Panel Counsel (Civil)/GNCTD. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN (THROUGH VC) O R D E R % 01.09.2026 1. Through this Writ Petition filed under Article 226 of the Constitution of India, the Petitioner, inter-alia, prays for issuance of a Writ in the nature of Certiorari to quash Show Cause Notice dated 29.10.2025 and Order passed on 09.12.2025(hereinafter ‘the Impugned Order’). 2. In substance, the Petitioner prays for refund of un-utilized Input Tax Credit (ITC) amounting to Rs.7,53,822 which has been rejected by the Adjudicating Authority on 09.12.2025. The Petitioner claims that he was not served with any notice except uploading the Show Cause Notice on the web portal. The Petitioner filed appeal against the Impugned Order, however, withdrew the same and filed the present Writ Petition while trying to take 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 03/09/2026 at 12:37:16 the benefit of the judgment passed by the Division Bench of Hon’ble Punjab and Haryana High Court in the case of Luxmi Traders vs. Union Territory of Chandigarh & Ors (CPW No. 27139/2025) and other connected cases decided on 21.07.2026. 3. Since the Petitioner has already filed appeal which has been withdrawn, therefore, it is found appropriate to relegate the Petitioner to the remedy of appeal. Hence the order permitting the Petitioner to withdraw the appeal is set aside and the appeal filed by the Petitioner is restored to its original number. 4. The Appellate Authority is requested to adjudicate the same in accordance with law. 5. With these observations, the Writ Petition along with pending applications, if any, is disposed of. ANIL KSHETARPAL, J SHAIL JAIN, J SEPTEMBER 1, 2026/kp/hp 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 03/09/2026 at 12:37:16