Shakti Tamba Tar Private Limited Through Its Director Manish Tanwar v. Avato Ward 23 State Goods And Service Tax & ANR.

$~56 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 902/2025 SHAKTI TAMBA TAR PRIVATE LIMITED THROUGH ITS DIRECTOR MANISH TANWAR .....Petitioner Through:

Mr. Anurag Rajput, Mr. Sahil Puri, Mr. Sahib Rajput, Mr. Saad Sarif, Mr. Dhruv, Advs.

versus AVATO WARD 23 STATE GOODS AND SERVICE TAX & ANR.

.....Respondents Through:

Mr. Avishkar Singhvi, ASC with Ms. Divya Prabha, Mr. Vivek Pandya, Mr. Naved Ahmed, Ms.

Sakshi Raman, Advs. for GNCTD

CORAM:

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

JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R

% 24.01.2025 CM APPL. 4441/2025 (EX.) Allowed, subject to all just exceptions.

The application stands disposed of.

W.P.(C) 902/2025 We take note of the fact that the final order under Section 73 of the Central Goods and Services Tax Act, 2017 was passed as far back as on 23 December 2023. The petitioner also does not appear to have availed of the statutory alternative remedy which the law provides. In view of the evident laches, we find no ground to entertain the writ petition. It shall consequently stand dismissed on that score. YASHWANT VARMA, J.

HARISH VAIDYANATHAN SHANKAR, J.

JANUARY 24, 2025/neha 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 28/01/2025 at 14:31:30