$~45 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1654/2026 FARAZ TOOLS STORE …..Petitioner Through: Mr. Khursheed Ahmad, Mr.Mohammad Kamil, Ms. Shahin & Ms.Deepika, Advocates. versus ASSISTANT COMMISSIONER OF DGST, DELHI, AND OTHERS …..Respondents Through: Ms. Urvi Mohan, Advocate CORAM: HON’BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON’BLE MR. JUSTICE AJAY DIGPAUL O R D E R % 05.02.2026 1. In our opinion, the petitioner has an alternate remedy of questioning the order dated 05th December, 2025 by invoking the appellate jurisdiction. 2. That being so, we are not inclined to entertain the present petition. 3. The petition, accordingly, stands disposed of with liberty to the petitioner to take recourse 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 13:05:01