$~8 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 23/2026 M/S PUSHPANJALI ENTERPRISES PRIVATE LIMITED .....Petitioner Through: Mr. Shailender Verma, Mr. Santanu Kumar Patra, Mr. Subhash Chandra Gupta & Mr. Ashok Kumar Sharma, Advs. versus COMMISSIONER OF SGST DELHI & ANR. .....Respondents Through: Ms. Vaishali Gupta, Panel Counsel (GNCTD) with Ms. Ishita Gupta, Adv. CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL O R D E R % 05.01.2026 CM APPL. 37/2026 1. Allowed, subject to just exceptions. 2. The application stands disposed of. W.P.(C) 23/2026 3. Since there is an alternate remedy provided under Section 107 of the Central Goods and Services Tax Act, 2017 (‘CGST Act’) against the order which is referred to in the prayer clause, a motion for withdrawal is made with liberty to take recourse to the alternate remedy. 4. As such, the petition stands disposed of as withdrawn with liberty as This is a digitally signed order.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 07/01/2026 at 12:12:25 prayed for. 5. Needless to clarify that this Court has not appreciated the merits of the case. 6. In case if the issue of limitation comes up, the time consumed in pursuing the present petition be considered. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J JANUARY 5, 2026 ab/ss 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 07/01/2026 at 12:12:25