BharatTaxGST

Shree Maha Gauri Exports vs. Assistant Commissioner CGST & Ors.

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W.P.(C)/6894/2024HC DelhiGSTCNR DLHC01028153202421 July 2026Bench: HON'BLE MR. JUSTICE SHAIL JAIN,HON'BLE MR. JUSTICE ANIL KSHETARPAL1 pages
For Petitioner: Mr. Shafiq Khan, AdvFor Respondent: Mr. Gibran Naushad, SSC

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Cause title — parties, addresses and appearances
$~29 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 6894/2024 SHREE MAHA GAURI EXPORTS .....Petitioner Through: Mr. Shafiq Khan, Adv. versus ASSISTANT COMMISSIONER CGST & ORS. .....Respondents Through: Mr. Gibran Naushad, SSC. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON’BLE MR. JUSTICE AMIT MAHAJAN

O R D E R %

21.07.

2026

1.

Against the Impugned Order dated 01.05.2024 passed by Additional Commissioner of Central Goods & Service Tax (Appeals- I), Delhi and other connected orders, an appeal is maintainable before Goods and Services Tax Appellate Tribunal („GSTAT‟).

2.

Since GSTAT has been constituted subsequently, the Petitioner is entitled to avail the remedy of appeal till 31.07.2026. 3. Keeping in view the aforesaid position, the present Petition is disposed of. Needless to state that Petitioner, if so advised, may avail statutory remedy of appeal before GSTAT.

ANIL KSHETARPAL, J.

AMIT MAHAJAN, J. JULY 21, 2026 jai/hr

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