Hkx Logistics INDIA Private Limited Through Its Director vs. Sales Tax Officer Class Ii / Avato, Ward 52, Zone-3 & Anr.

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W.P.(C)/18828/2025HC DelhiGSTCNR DLHC01100141202521 January 2026Bench: HON'BLE MR. JUSTICE AJAY DIGPAUL,HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE2 pages
For Petitioner: Mr. Mohit Gupta and Mr. Harshit Goel, AdvocatesFor Respondent: Ms. Urvi Mohan, Advocate for GNCTD

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Cause title — parties, addresses and appearances
$~6 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 18828/2025 HKX LOGISTICS INDIA PRIVATE LIMITED THROUGH ITS DIRECTOR .....Petitioner Through: Mr. Mohit Gupta and Mr. Harshit Goel, Advocates versus SALES TAX OFFICER CLASS II/AVATO, WARD 52, ZONE-3 & ANR. .....Respondents Through: Ms. Urvi Mohan, Advocate for GNCTD CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL

O R D E R %

21.01.

2026

1.

Against the impugned order, there is a remedy of appeal available to the petitioner.

2.

The petitioner intends to take recourse to the same.

3.

That being so, we deem it appropriate to dispose of the petition by observing that the petitioner has an alternate remedy.

4.

It is always open to the petitioner to cite the Division Bench order of this Court in the matter of Walaiti Ram Ashok Kumar v. Commissioner, State Goods and Services Tax & Anr. [W.P.(C) 14953/2025 dated 25th September, 2025] before the Appellate Authority in support of his claim for condonation of delay. 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 02/06/2026 at 08:00:31

5.

We make it clear that the time consumed in prosecuting this petition be considered, in case, if the issue of limitation crops up.

6.

The petition accordingly stands disposed of.

7.

Pending applications, if any, also stands disposed of. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J JANUARY 21, 2026/pr/as 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 02/06/2026 at 08:00:31

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.