M/S Metallic Ferro Alloys Llp v. O/O The Commissioner Of Central Tax Appeals-Ii

$~61 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 732/2026 & CM APPL. 3482/2026 M/S METALLIC FERRO ALLOYS LLP .....Petitioner Through:

Appearance not given versus O/O THE COMMISSIONER OF CENTRAL TAX APPEALS-II .....Respondent Through:

Mr. Aditya Singla, SSC, CBIC with Ms. Arya Suresh Nair, Ms. Shreya Lamba and Mr. Dhananjay Goutham, Advs.

CORAM:

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

O R D E R

% 19.01.2026 1.

The contentions of learned counsel for the petitioner are that though the order in appeal is served on the appellant through post, the same is not uploaded on the portal and as a sequel, the appellant is unable to prefer an appeal.

2.

Issue notice to the respondent.

3.

We direct Mr. Aditya Singla, learned Sr. Standing Counsel to waive notice on behalf of respondent and to take instructions as regards the status of order being uploaded or not on the portal. 4.

Matter stands passed over.

NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J 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 22/01/2026 at 13:28:05

At 2:30 1.

The matter is taken up after a passover for 2:30. 2.

The counsel for the respondent, Mr. Aditya Singla, has placed on record the copy of the screenshot wherein the order is shown to be uploaded on the portal of the respondent on 8th October, 2025. 3.

In that view of the matter, the prayer made in the petition is rendered infructuous as the petitioner has every right to prefer an appeal. 4.

The copy of the screenshot is taken on record. 5.

Accordingly, the present petition along with pending applications, if any, stands disposed of with liberty to prefer an appeal. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J JANUARY 19, 2026 gs/ryp 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 22/01/2026 at 13:28:05