"$~23 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 8281/2025, CM APPL. 36075/2025 & CM APPL. 36076/2025 J.D. FASHION WEAR .....Petitioner Through: versus COMMISSIONER OF CENTRAL TAX, CGST AND ANR. .....Respondents Through: Mr. Pranay Mohan Govil, SSC with Ms. Priya Katare, Advs. CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL O R D E R % 30.01.2026 1. It is an admitted position borne out of the statute that the petitioner has a remedy of filing an appeal before the Goods and Services Tax Appellate Tribunal. 2. The learned counsel for the petitioner claims that there lies an issue of jurisdiction in the present matter and as such the petition is maintainable. In addition, he would claim that the Appellate Tribunal is yet to start its actual functioning, though it is accepting the filing of appeals. In such an eventuality, he claims that he has been denied an opportunity and as such the petition is maintainable. 3. As far as the first contention is concerned, we have heard learned counsel for the petitioner and we see no ground made out qua the 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 03/02/2026 at 13:03:05 Printed from counselvise.com jurisdictional issue as sought to be canvassed. 4. Apart from the above, once the Appellate Tribunal is accepting the filing, it has to be presumed that the Appellate Tribunal has started working. Apart from above, the issue as regards the actual functioning of the Appellate Tribunal is an issue which is looked into in other proceedings wherein an assurance is given that the Appellate Tribunal shall be made functional at the earliest in the matter of discharge of the adjudicatory duties. 5. In that view of the matter, we are of the view that the petition is liable to be disposed of with liberty to the petitioner to take recourse to the alternate remedy. 6. It is clarified that the time spent in prosecuting the petition be considered in the matter of reckoning the limitation. 7. The interim relief, if any granted, in the present matter, in view of the circular dated 11th July 2024, shall continue to operate, provided the petitioner has complied with the conditions mentioned therein. In case if the petitioner has not complied with the conditions, we clarify that no interim relief is in operation in favour of the petitioner. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J JANUARY 30, 2026/ar/ryp 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 03/02/2026 at 13:03:05 Printed from counselvise.com "