M/S Pushpanjali Enterprises Private Limited v. Commissioner of Sgst Delhi & Anr.
GST – Alternate remedy – Withdrawal of writ petition
Case brief
What is this about?
Delhi High Court, W.P.(C) 23/2026, Pushpanjali Enterprises Pvt Ltd v Commissioner of SGST Delhi & Anr., order dated 05.01.2026 (bench: Nitin Wasudeo Sambre J and Ajay Digpaul J). Petition disposed of as withdrawn with liberty to seek alternate remedy under Section 107 CGST Act (statutory appeal); merits expressly not considered; time spent in the petition to count towards any limitation question. Companion CM APPL. 37/2026 allowed subject to just exceptions and disposed of.
What did the court decide?
W.P.(C) 23/2026 disposed of as withdrawn, with liberty to take recourse to the alternate remedy under Section 107 of the CGST Act; time consumed in pursuing the petition to be considered should limitation become an issue. ¶¶16