$~49 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1085/2026 & CM APPL. 5292/2026, CM APPL. 5293/2026 MS D.D POLYPACK .....Petitioner Through: Mr. Raghav Khanna, Advocate versus PRINCEPAL CHIEF COMMISSIONER OF DZ CENTRAL GOODS SERVICES TAX AND ORS. .....Respondents Through: Mr. R. Ramachandran, Senior Standing Counsel. CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL O R D E R % 27.01.2026 1. Since the petitioner has an alternate remedy available, we are not inclined to entertain the present petition and accordingly, the same stands disposed of. 2. The time consumed in prosecuting the present petition be considered in case the issue of limitation crops up. 3. Pending applications also stand disposed of. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J JANUARY 27, 2026/ay/sk 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 30/01/2026 at 13:38:25