M/S Shri Krishna Trading And Manufacturing Co. (Through Its Proprietor Sh. Arun Gulati) v. Principal Commissioner Central Goods And Services Tax, Delhi West Commissionerate

$~75 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3429/2026, CM APPL. 16489/2026 & CM APPL. 16490/2026 M/S SHRI KRISHNA TRADING AND MANUFACTURING CO. (THROUGH ITS PROPRIETOR SH. ARUN GULATI).....Petitioner Through:

Mr. Bharat Bhushan, Ms. Nidhi Gupta and Mr. Anunya Mishra, Advs.

versus PRINCIPAL COMMISSIONER CENTRAL GOODS AND SERVICES TAX, DELHI WEST COMMISSIONERATE .....Respondent Through:

Mr. Arjun Malik, SSC CBIC

CORAM:

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

O R D E R

% 17.03.2026 1.

We have heard the learned counsel appearing for the petitioner. 2.

Since an alternate remedy is available to the petitioner, to which the petitioner intends to take recourse, the petition is not pressed. As such, the petition stands disposed of as withdrawn.

3.

We hereby clarify that we have not appreciated the merits of the matter, and all the contentions are kept open. 4.

We permit the petitioner to lodge an appeal within a period of eight weeks from today.

NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J MARCH 17, 2026/AS/sg 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 19/03/2026 at 13:32:22