Al Saad Traders Through Its Proprietor Anash v. Commisisoner Of Central Tax & ORS.

$~10 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 341/2026 & CM APPL. 1667/2026 & CM APPL. 1666/2026 AL SAAD TRADERS THROUGH ITS PROPRIETOR ANASH .....Petitioner Through:

Mr. M. A. Ansari, Ms. Tabbasum Firdause, Mr. Mohd. Imran and Mr. Ahmad Ansari, Advs.

versus COMMISISONER OF CENTRAL TAX & ORS. .....Respondents Through:

Ms. Samiksha Godiyal, SSC, CBIC with Mr. Tenzing Namgyal Bhutia and Mr. Rithwik Narayanan, Advs.

CORAM:

HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL

O R D E R

% 02.02.2026 1.

We see no reason to entertain the present petition particularly when the petitioner has alternate and efficacious remedy. Just because, the petitioner is claiming that financially, he is not in a position to make the statutory pre-deposit of 10 % of the liability at the time of filing of appeal, that by itself will not render the appellate remedy infructuous nor may lead to maintainability of this petition.

2.

That being so, the petition along with pending applications, if any, stands disposed of with liberty to the petitioner to take recourse to the 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 04/02/2026 at 13:37:52

alternate remedy of filing an appeal.

NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J FEBRUARY 2, 2026 gs/av 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 04/02/2026 at 13:37:52