$~2 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010123512026 + W.P.(C) 4124/2026 RAWAT TRADING .....Petitioner Through: Mr. M A Ansari, Ms. Tabbassum Firdause & Mr. Sameed Salim, Advs. versus COMMISSIONER OF DGST & ORS. .....Respondents Through: Mr. Sumit K. Batra & Ms. Priyanka Jindal, Advs. Mr. Vedansh Anand, SPC with Mr. Shivam Kumar (GP) CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 07.09.2026 1.Through the present Writ Petition, the Petitioner seeks issuance of a Writ of Certiorari for quashing the order dated 02.09.2025, whereby the Petitioner’s application under Section 128A of the CGST Act has been rejected. 2. Learned counsel appearing for the Petitioner does not dispute that an Appeal is maintainable against the order dated 02.09.2026. She, however, submits that the Petitioner is seeking waiver of interest and penalty under the Amnesty Scheme introduced by the Department. 3. Be that as it may, once an efficacious remedy of Appeal is available to the Petitioner, this Court does not deem it appropriate to entertain the present Writ Petition. The Petitioner is, accordingly, relegated to the remedy of 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 09/09/2026 at 11:55:01 4. The Writ Petition is, accordingly, disposed of. Pending applications, if any, also stand disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. SEPTEMBER 7, 2026/pd/rm 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 09/09/2026 at 11:55:01