$~2 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010121952026 + W.P.(C) 3990/2026 POLE STAR CARGO INDIA PRIVATE LIMITED THROUGH ITS DIRECTOR SH. ASHWANI SHARMA .....Petitioner Through: Mr. Nirmal Dixit, Adv. versus UNION OF INDIA THROUGH MINISTRY OF FINANCE & ANR. .....Respondents Through: Mr. Siddhartha Sinha, SPC and Ms. Pooja Kumari, GP. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE BHARAT PARASHAR O R D E R % 05.10.2026 1. Learned counsel representing the Petitioner after arguing for some time and upon realizing that the Petitioner has a remedy of Appeal, prays for permission to withdraw the present writ petition in order to avail the alternative remedy. 2. Order accordingly. 3. If the Petitioner files an application under Section 14 of the Limitation Act, 1963 for exclusion of the period for which the writ petition remained pending, the same shall be considered by the Appellate Authority in accordance with law. ANIL KSHETARPAL, J. BHARAT PARASHAR, J. OCTOBER 05, 2026/da/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 08/10/2026 at 12:19:08