Ns Trading v. Central Board Of Indirect Taxes And Customs & ORS.

$~14 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 4072/2026 NS TRADING .....Petitioner Through:

Mr. A.K. Chaudhary and Mr. Piyush Jain, Advs.

versus CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ORS.

.....Respondents Through:

Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. (GNCTD) Mr. Akash Verma, SSC, CBIC with Ms. Aanchal Uppal, Adv. for R-2 & R-3

CORAM:

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

O R D E R

% 29.04.2026 1.

Since the petitioner has an alternate remedy of moving before the GSTAT Tribunal, we see no reason to entertain the present petition. 2.

Accordingly, the petition along with pending application(s), if any, stands disposed of with liberty to approach the Tribunal. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J APRIL 29, 2026/ar/sg 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 02/05/2026 at 13:04:12