$~4 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010450752026 + W.P.(C) 13885/2026 M/S SOUTH INDIA TRADING COMPANY, .....Petitioner Through: Mr. Rishab Gupta, Adv. versus ADDITIONAL COMMISSIONER ADJUDICATION CGST DELHI NORTH & ANR. .....Respondents Through: Ms. Monica Benjamin, SSC along with Ms. Laiba Arif and Ms. Prerika Narang, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE BHARAT PARASHAR O R D E R % 13.10.2026 1. On 21.09.2026, the following order was passed: “1. Learned counsel representing the Petitioner seeks an adjournment to take steps for impleading the Delhi GST Department, as the Impugned Order was passed by the State GST Department and not by the Central GST Department. 2. List on 13.10.2026.” 2. As per the report of the Registry, no steps have been taken by the Petitioner to implead Delhi GST Department, which has passed the Impugned Order dated 17.08.2024. 3. Moreover, the Petitioner has an alternative remedy of Appeal against the aforesaid Impugned Order. 4. Hence, the present Writ Petition is disposed of while relegating the Petitioner to the alternative remedy of appeal. ANIL KSHETARPAL, J. BHARAT PARASHAR, J. OCTOBER 13, 2026/s.godara/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 15/10/2026 at 11:51:04