$~135 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010420202026 + W.P.(C) 12958/2026 and CM APPL. 60247/2026 PROMISE MANPOWER SERVICE LIMITED .....Petitioner Through: Mr. Rohit Aggarwal, Adv. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Amish Tandon, SPC along with Ms. Ria Dhawan, Adv. Ms. Rashi Aggarwal, Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA O R D E R % 09.09.2026 1. Through the present Writ Petition, the Petitioner seeks issuance of a Writ in the nature of Certiorari to quash the Show Cause Notice dated 17.05.2024 and Order-in-Original („OIO‟) passed on 16.08.2024. In prayer (b), the Petitioner prays for issuance of Writ in the nature of Mandamus directing the Appellate Authority to entertain and decide the Petitioner‟s Appeal notwithstanding expiry of prescribed period of limitation. 2. In exercise of extraordinary Writ jurisdiction the Writ Court is not expected to issue directions against law. 3. Once a period of limitation is prescribed under Section 107 of the CGST Act for filing an Appeal, it would not be appropriate for the Court to issue a direction to the Appellate Authority to entertain an Appeal presented beyond the prescribed period of limitation. 4. Hence, the present Writ Petition is without merit and 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 14/09/2026 at 17:43:17 accordingly dismissed. The pending application also stands closed. ANIL KSHETARPAL, J. RAJNEESH KUMAR GUPTA, J. SEPTEMBER 9, 2026 s.godara/ad 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 14/09/2026 at 17:43:17