Mil Vehicles And Technologies Private Limited v. Assistant/Deputy Commissioner Cgst Nehru Place Division Cgst Delhi East & ORS.

$~4 & 5 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3439/2025 MIL VEHICLES AND TECHNOLOGIES PRIVATE LIMITED .....Petitioner Through:

versus ASSISTANT/DEPUTY COMMISSIONER CGST NEHRU PLACE DIVISION CGST DELHI EAST & ORS.

.....Respondent Through:

Mr. Piyush Beriwal, Ms. Ruchita Srivastava, Ms. Neha and Mr. Dev Aaseri, Advocates for R-1 to R-3.

Mr. Sumit Kumar, Standing Counsel for R-3.

+ W.P.(C) 5241/2025 MIL VEHICLES AND TECHNOLOGIES PRIVATE LIMITED .....Petitioner Through:

versus DEPUTY/ASSISTANT COMMISSIONER, CGST OKHLA DIVISION CGST DELHI SOUTH & ORS. .....Respondents Through:

Mr. Arjun Malik. SSC for R-CBIC Mr. Sumit Kumar, Standing Counsel for R-3.

CORAM:

HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL 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 27/01/2026 at 12:34:22

O R D E R

% 22.01.2026 1.

Since the alternate remedy of filing an appeal is available to the petitioner, we deem it appropriate to relegate the matter to the Appellate Tribunal.

2.

The petitions stand disposed of accordingly.

3.

The time spent in prosecuting the present petition shall be considered, in case, the issue of limitation crops up.

4.

Needless to clarify that we have not gone into the merits of the matter. 5.

Pending applications, if any, also stands disposed of accordingly. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J JANUARY 22, 2026/ay/as 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 27/01/2026 at 12:34:22