M/S Maa Bhagwati Trading v. Principal Commissioner Of Department Of Trade And Taxes, Government Of NCT Of Delhi

$~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 12864/2024 M/S MAA BHAGWATI TRADING .....Petitioner Through:

Mr. Pranay Jain and Mr. Karan Singh, Advs.

versus PRINCIPAL COMMISSIONER OF DEPARTMENT OF TRADE AND TAXES, GOVERNMENT OF NCT OF DELHI .....Respondent Through:

Mr. Udit Malik, ASC (Civil) for GNCTD

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA

O R D E R

% 01.10.2024 CM APPL. 53693/2024 (Exemption) Allowed, subject to all just exceptions.

Application stands disposed of.

W.P.(C) 12864/2024 1.

Undisputedly, against the order impugned the petitioner has a statutory alternative remedy of preferring an appeal in terms of Section 107 of the Central Goods & Services Tax Act, 2017. 2.

Consequently, the writ petition shall stand dismissed on the ground of alternative remedy.

YASHWANT VARMA, J.

RAVINDER DUDEJA, J.

OCTOBER 1, 2024/ns 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 05/10/2024 at 10:54:05