W.P.(C)/6465/2026 of N.K FASHION THROUGH IT PROPRIETOR MR. NARENDER AGARWAL Vs ASSISTANT COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX, DELHI EAST on 14 October 2026

O R D E R

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14.10.2026

1. The present Petition has been filed seeking issuance of an appropriate writ, setting aside the Show Cause Notice dated 28.09.2025, and the consequential Order-in-Original dated 31.12.2025 (to be read as „Impugned Order‟), vide which the demand of Rs. 37,27,799.80/- under IGST, along with a penalty at the rate of 10% of principal amount, was imposed upon the Petitioner.

2. Undisputedly the Petitioner has an effective alternative remedy of Appeal against the Impugned Order.

3. Learned counsel representing the Petitioner submits that the Impugned Order has been passed while relying upon a Report No.204 of the Directorate General of Analytics & Risk Management 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 15/10/2026 at 12:10:07

(„DGRAM‟), a legible copy of which has not been supplied to the Petitioner. The aforesaid position stands disputed by learned counsel representing the Respondent.

4. In our considered view, this issue can very well be agitated before the Appellate Authority by way of an Appeal. In view of the availability of an effective alternative remedy, and recognizing the issue being sought to be adjudicated by this Court, we are not inclined to exercise our writ jurisdiction.

5. In view of the aforesaid, the present Petition, along with pending applications, is disposed of.

ANIL KSHETARPAL, J.

BHARAT PARASHAR, J. OCTOBER 14, 2026 s.godara/hr

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 15/10/2026 at 12:10:07