$~41 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1632/2026 JASLON OVERSEA .....Petitioner Through: Mr. Deepanshu Gupta, Advocate. versus PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX GST .....Respondent Through: Mr. Aditya Singla, SSC, CBIC with Ms. Arya Suresh Nair, Ms. Shreya Lamba and Mr. Dhananjay Gautam and Mr. Akhil Sharma, Advocates CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL O R D E R % 05.02.2026 CM APPL. 7897/2026 1. Allowed, subject to just exceptions. 2. The application stands disposed of. W.P.(C) 1632/2026 3. Admittedly, the remedy of appeal against the Order-in-Original dated 16th October, 2025 is already available to the petitioner. 4. In this regard, the petitioner is citing the reason of financial hardship qua the mandatory pre-deposit. 5. This cannot be a reason for taking recourse to the remedy provided under extraordinary jurisdiction under Article 226 of the Constitution 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 07/02/2026 at 13:04:58 of India. 6. That being so, we deem it appropriate to dispose of the present petition by relegating the petitioner to the alternate remedy. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J FEBRUARY 5, 2026 ab/sk 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 07/02/2026 at 13:04:58