$~13 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010476962026 + W.P.(C) 14671/2026, CM APPL. 68639/2026, CM APPL. 68640/2026 M/S TRACX LOGIS INDIA PRIVATE LIMITED .....Petitioner Through: Mr. Rehan Narula and Mr. Sandeep Narula, Advs. versus THE ASSISTANT COMMISSIONER, CENTRAL GOODS AND SERVICES TAX .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE BHARAT PARASHAR O R D E R % 01.10.2026 1. Admittedly, the Petitioner has a statutory remedy of appeal against the Order-in-Original dated 30.08.2024. The Petitioner filed application for rectification of the said Order-in-Original dated 30.08.2026, which was also dismissed vide order 14.09.2026. It has been found that the Petitioner availed Input Tax Credit (‘ITC’) amounting to Rs. 34,40,378/-. 2. It is evident from the record that the Petitioner neither filed reply to the Show-Cause-Notice dated 28.05.2024 nor appeared despite three opportunities granted to the Petitioner on 09.07.2024, 18.07.2024 and 23.07.2024. 3. Keeping in view the aforesaid position, the Petitioner, if so advised, may avail 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 06/10/2026 at 12:05:58 4. The present Writ Petition, along with pending applications, stands disposed of. ANIL KSHETARPAL, J. BHARAT PARASHAR, J. OCTOBER 1, 2026/da/shah 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 06/10/2026 at 12:05:58