$~59 and 60 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010442012026 + W.P.(C) 13609/2026, CM APPL. 63611/2026, CM APPL. 63612/2026 M/S LAXMI INDUSTRIES THROUGH PROPRIETOR SANDHYA OMAR .....Petitioner Through: Mr. Deepak Singh, Mr. Abhishek Pratap Singh, Mr Vineet Dwivedi, Mr. Mohnish Nirwan, Advs. versus SALES TAX OFFICER CLASS II & ANR. .....Respondents Through: Mr. Akash Panwar, JSC for R-2 Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. # CNR No. DLHC010442022026 + W.P.(C) 13610/2026, CM APPL. 63613/2026, CM APPL. 63614/2026 M/S LAXMI INDUSTRIES THROUGH PROPRIETOR SANDHYA OMAR .....Petitioner Through: Mr. Deepak Singh, Mr. Abhishek Pratap Singh, Mr Vineet Dwivedi,Mr. Mohnish Nirwan, Advs. versus SALES TAX OFFICER CLASS II & ANR. .....Respondents Through: Mr Akash Panwar, JSC for R-2 Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 17.09.2026 1. The Petitioner has filed two connected Writ Petitions viz W.P.(C) 13609/2026 in which the Impugned Order was passed on 18.08.2024 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 19/09/2026 at 11:42:06 and W.P.(C)13610/2026 in which the Impugned Order was passed on 27.03.2024. Admittedly, the Petitioner has a remedy of Appeal under Section 107 of the CGST Act, 2017. 2. Learned Counsel representing the Petitioner admits that the issue with regard to extending the period for concluding the assessment is pending before Hon’ble the Supreme Court. 3. Keeping in view aforesaid position, the Writ Petitions are disposed of with observations that the Petitioner will be entitled to the benefit of final opinion expressed by the Hon’ble Supreme Court. In the meantime, the Petitioner, if so advised may, avail the Appellate remedy. 4. With these observations, Writ Petitions stand disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. SEPTEMBER 17, 2026 Pallavi/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 19/09/2026 at 11:42:06