$~73 & 74 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010250822025 + W.P.(C) 5599/2025 & CM APPL. 25541/2025 DALIP KAPOOR .....Petitioner Through: Ms. Mamta Sharma, Mr. R. Gopalakannan & Mr. Rahul Kumar Choudhary, Advs. versus UNION OF INDIA AND ORS. ...Respondents Through: Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Aditya Chaudhary & Mr. Ashish Chaudhary, Advs. ~74 # CNR No. DLHC010297322025 + W.P.(C) 6383/2025 & CM APPL. 29172/2025 DALIP KAPOOR .....Petitioner Through: Ms. Mamta Sharma, Mr. R. Gopalakannan & Mr. Rahul Kumar Choudhary, Advs versus UNION OF INDIA AND ORS. ...Respondents Through: Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Aditya Chaudhary & Mr. Ashish Chaudhary, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE BHARAT PARASHAR O R D E R % 07.10.2026 1. This order shall dispose of two connected Writ Petitions. 2. In W.P.(C) 5599/2025, the Petitioner apart from challenging the Show Cause Notice, also assails the order dated 31.01.2025 passed 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 12/10/2026 at 11:28:46 under Section 74(9) of the CGST Act, whereas in W.P.(C) 6383/2025, the Petitioner, apart from Show Cause Notice also assails the order dated 27.01.2025. 3. Both these orders dated 31.01.2025 and dated 27.01.2025 are appealable under Section 107 of the CGST Act. 4. A perusal of the paperbooks of both the Writ Petitions show that highly disputed questions of fact are involved in the present cases. 5. The Petitioner has alleged harassment of his son by the Respondent No. 3, who has been impleaded by name in W.P.(C) 5599/2025. The concerned official has filed a personal affidavit denying and disputing the allegations. The Petitioner has also separately lodged a police complaint and instituted a civil suit in respect of the said grievances. 6. In view of the aforesaid, the Petitioner is relegated to the statutory remedy of appeal. It shall be opened to the Petitioner to raise all grounds before the Appellate Authority, which shall decide the appeal in accordance with law. 7. In the event the Petitioner files an application under Section 14 of the Limitation Act, 1963 for exclusion of the period during which these writ petitions remained pending before this Court, the same shall be considered by the Appellate Authority in accordance with law. 8. With the aforesaid observations, the petitions, along with pending applications, stands disposed of. ANIL KSHETARPAL, J BHARAT PARASHAR, J OCTOBER 7, 2026/DH/MN 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 12/10/2026 at 11:28:46