CNR NO: PHHC011141352021 222 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** VATAP-46-2021 (O&M) Date of Decision:20.07.2026 STATE OF PUNJAB ....APPELLANT(S) VERSUS M/S MURLIDHAR JEWELLERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Saurabh Kapoor, Addl., AG, Punjab for the appellant. Mr. Rishab Singla, Advocate for the respondent. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. Learned counsel appearing for the State seeks permission to withdraw this appeal, submitting that the assessee has resolved its dispute with the State under the OTS. 2. Leaving it open to the parties to act in terms of the OTS, the instant appeal is dismissed as withdrawn. 3. Since the bank guarantee was furnished pursuant to an earlier order of this Court, and as the disputes between the parties have now been settled, the State authorities shall release the bank guarantee once the terms of the settlement have been acted upon. 4. Pending application(s), if any, shall also stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR] JUDGE JULY 20, 2026 Rahul Joshi 1. Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.07.22 14:39 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD