M/S Amba Traders v. Additional Commissioner Central Goods And Services Tax, Cgst, North, Adjudication

$~62 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2303/2025 M/S AMBA TRADERS .....Petitioner Through:

Ms. Samiksha Godiyal, Mr.

Aakash Wal and Mr. B.D. Rao Kundan, Advs.

versus ADDITIONAL COMMISSIONER CENTRAL GOODS AND SERVICES TAX, CGST, NORTH, ADJUDICATION .....Respondent Through:

None.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R

% 21.02.2025 CM APPL. 10928/2025 (Ex.) Allowed, subject to all just exceptions.

The application shall stand disposed of.

W.P.(C) 2303/2025 & CM APPL. 10927/2025 (Seeking restraining the Respondent for taking any coercive steps) Undisputedly against the final order referable to Section 74 of the Central Goods and Services Tax Act, 2017, the petitioner has a statutory alternative remedy of preferring an appeal. Consequently, we find no justification to entertain the writ petition. It shall stand dismissed.

This order, however, shall be without prejudice to the rights of the writ petitioner to pursue the statutory alternative remedies. YASHWANT VARMA, J.

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 01/03/2025 at 14:34:52

HARISH VAIDYANATHAN SHANKAR, J.

FEBRUARY 21, 2025/nd 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 01/03/2025 at 14:34:52