Jaslon Oversea v. Principal Commissioner Of Goods And Service Tax Gst

$~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 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 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