Judgment
$~25 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010217272026 + W.P.(C) 6617/2026 and CM APPL. 32523/2026 STUDIO LINEDESIGN PROJECTS PVT LTD .....Petitioner Through:
Mr.
Saumitri Pradhan, Mr.
Pavit Singh, Mr.
Vivek Chaurasia and Mr.
Sanjeev Sharma, Advs.
versus UNION OF INDIA & ORS.
.....Respondents Through:
Mr. Dhananjay Rana, CGSC and Mr. Rajesh Kumar, SPC for R-1.
Mr. Sumit K. Batra and Ms.
Priyanka Jindal, Advs.
for GNCTD.
CORAM:
HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 14.09.2026 1.
Admittedly, during the pendency of the present Writ Petition, an Order-in-Appeal was passed on 10.09.2026, against which the Petitioner has a remedy of filing an appeal before the GST Appellate Tribunal.
2.
The Petitioner’s appeal before the Appellate Authority was filed with a delay of 595 days and was dismissed on the ground of delay.
3.
Once the Petitioner has an alternative remedy of filing an appeal before the GST Appellate Tribunal, this Court does not find it appropriate to exercise its writ jurisdiction. The Petitioner is, accordingly, relegated to the alternative remedy of appeal before the This is a digitally signed order.
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GST Appellate Tribunal.
4.
With the aforesaid observations, the present Writ Petition, along with the pending application, is disposed of.
ANIL KSHETARPAL, J.
SHAIL JAIN, J.
SEPTEMBER 14, 2026/sp/pal This is a digitally signed order.
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 17/09/2026 at 12:09:45