$~7 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010181672026 + W.P.(C) 5779/2026, CM APPLs. 28464/2026, 28465/2026 S D POLYMERS THROUGH IT PROPRIETOR HEM LATA GUPTA .....Petitioner Through: Mr. Rakesh Kumar and Mr. Parveen Kumar Gambhir, Advs. versus COMMISSIONER DELHI GOOD AND SERVICE TAX & ANR. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE BHARAT PARASHAR O R D E R % 25.09.2026 1. Admittedly, the Petitioner has an alternative remedy of appeal against the order dated 03.12.2025. 2. Learned counsel representing the Petitioner submits that Input Tax Credit cannot be denied merely on the ground that the supplier’s registration stood cancelled, and that the Adjudicating Authority has travelled beyond the Show Cause Notice. 3. Both the aforesaid contentions can be urged by the Petitioner before the Appellate Authority. Accordingly, the Petitioner is relegated to the statutory remedy of appeal. 4. With these observations, the present Writ Petition, along with pending applications, are disposed of. ANIL KSHETARPAL, J. BHARAT PARASHAR, J. SEPTEMBER 25, 2026/sp/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 28/09/2026 at 12:11:18