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Aai Cargo Logistics And Allied Services Company LTD Aaiclas Complex vs. Additional Commissioner CGST Appeals-I, Delhi & Ors.

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W.P.(C)/18566/2025HC DelhiGSTCNR DLHC01098114202512 March 2026Bench: HON'BLE MR. JUSTICE AJAY DIGPAUL,HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE2 pages
For Petitioner: Mr. Sangram Patnaik, Mr.Shivam Pal Sharma, Ms. Swayamsidha Patnaik, AdvsFor Respondent: Ms. Shubhra Parashar, Mr. Virender Pratap Singh Charak, Mr. Gaurav Khosla, Advocates for R-3. Mr. Shubham Tyagi, SSC, Ms. Navruti Ojha, Mr. Rishabh Chauhan, Advs

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Cause title — parties, addresses and appearances
$~33 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 18566/2025 & CM APPL. 77093/2025 AAI CARGO LOGISTICS AND ALLIED SERVICES COMPANY LTD AAICLAS COMPLEX, .....Petitioner Through: Mr. Sangram Patnaik, Mr.Shivam Pal Sharma, Ms. Swayamsidha Patnaik, Advs. versus ADDITIONAL COMMISSIONER CGST APPEALS-I, DELHI & ORS. .....Respondents Through: Ms. Shubhra Parashar, Mr. Virender Pratap Singh Charak, Mr. Gaurav Khosla, Advocates for R-3. Mr. Shubham Tyagi, SSC, Ms. Navruti Ojha, Mr. Rishabh Chauhan, Advs. CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL

O R D E R %

12.03.

2026

1.

Since the Goods and Services Tax Appellate Tribunal ('GSTAT') is already made functional, we permit the present petitioner to file an appeal within a period of two weeks from today.

2.

In case, the appeal is filed, the issue of limitation be not raised against the petitioner, in view of the time spent before this Court in prosecuting the present petition.

3.

The petition, accordingly, stands disposed of. 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 16/03/2026 at 16:41:38

4.

In case of any exigency, it shall be open for the petitioner to immediately seek an interim relief before the learned Tribunal. The said request, if so made, be considered expeditiously.

5.

Needless to clarify that this Court has not gone into the merits of the matter.

6.

Pending applications, if any, are rendered infructuous.

7.

Order be uploaded on the website of this Court. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J MARCH 12, 2026/sky/sk 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 16/03/2026 at 16:41:38

Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.