$~58 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 5947/2026 & CM APPL. 29201/2026 WINGS ENTERPRISES PROP MANISH KUMAR ....Petitioner Through: Mr. rajesh Mahna, Mr. Ramanand Roy and Mr. Mayank Kouts, Advs. versus COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & ANR. .....Respondents Through: Appearance not given. CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL O R D E R % 30.04.2026 1. There is a statutory alternate remedy of appeal available to the petitioner. 2. We see no reason as to why we should exercise the extraordinary jurisdiction in the present petition, particularly when the Show Cause Notice refers to the specific provision which empowers the respondents to deal with the issue as regards retrospective cancellation of registration. 3. Apart from above, the revocation of cancellation of registration is also dealt with through a speaking order. 4. That being so, we dismiss the petition with liberty to the petitioner to take recourse to the alternate remedy. 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 02/05/2026 at 13:00:52 5. The pending applications also stand dismissed. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J APRIL 30, 2026/AS/av 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 02/05/2026 at 13:00:52