M/S Anshika Glass Zone Through Its Prop. Sumit Tuteja v. Union Of India & ORS.

$~73 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 13674/2024 and CM.APPL. No. 57304/2024 M/S ANSHIKA GLASS ZONE THROUGH ITS PROP.

SUMIT TUTEJA .....Petitioner Through:

Mr.Vineet Bhatia, Mr.Bipin Punia, Mr.Keshav Garg and Mr.Aamanaya Gaganath Mishra, Advocates versus UNION OF INDIA & ORS.

.....Respondents Through:

Mr.Kushagra Kumar (SPC) with Mr.Abhinav Bhardwaj, Advocate for UOI Mr.Rajeev Aggarwal, ASC with Mr.Shubham Goel and Mr.Mayank Kamra, Advocates for R2 to R5

CORAM:

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

O R D E R

% 27.09.2024 1.

Undisputedly, against the final order of adjustment which is sought to be impugned, the petitioner has a statutory alternative remedy of preferring an appeal.

2.

Learned counsel for the writ petitioner would, however, contend that the appeals are presently being heard and examined by authorities, duly identified in an order dated 9 August 2024 and which are also discharging adjudicatory functions.

3.

Undisputedly, the order impugned before us has not been passed by a designated appellate authority and which may have perhaps required us to examine the question which is sought to be 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 03/07/2025 at 20:39:04

raised in light of Section 5 of the Central Goods and Services Tax Act, 2017 ["CGST Act"].

4.

In view of the aforesaid, we find no merit or justification to entertain the writ petition which shall, accordingly, stand dismissed. 5.

This order, however, shall be without prejudice to the right of the writ petitioner to institute and pursue appropriate statutory remedies.

6.

We note that the petitioner has not pressed any challenge to the Notification under Section 168A of the CGST Act dated 28 December 2023. That is, consequently, left open to be addressed in appropriate proceedings.

YASHWANT VARMA, J RAVINDER DUDEJA, J SEPTEMBER 27, 2024/sv 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 03/07/2025 at 20:39:04