HIGH COURT OF TRIPURA _A_G_A_R_T_A_L_A_ WP(C) No.73 of 2024 M/S. SS Rubber Traders, Represented by its Proprietor. Sri Sukhdev Singh, S/o Gurucharan Singh Khayerpur, Das tilla, East Champamura Junior Basic School, Bye Pass Road, Dist. West Tripura, Pin No. 799008 ..........Petitioner(s) Versus 1. The State of Tripura,Represented by Secretary, Department of Finance New Secretariat Complex, P.O. Kunjaban, Agartala, District. West Tripura 2. The Commissioner of Taxes, Central Goods and Services Tax Act, P.N. Complex, P.O. Kunjaban, District. West Tripura 3. Superintendent of State Taxes, Charge VIII, Under the State Goods and Services Tax Act, Govt. of Tripura, Palace Compound, P.O. Agartala, District, West Tripura. ..........Respondent(s) For Petitioner(s) : Mr. B.N Majumder,Sr. Advocate., Mr. Bikash Paul, Advocate, Mr. S Sarkar, Advocate. For Respondent(s) : Mr. P Gautam, Sr. Advocate. HON’BLE THE CHIEF JUSTICE MR. M.S. RAMACHANDRA RAO HON’BLE MR. JUSTICE BISWAJIT PALIT =O=R=D=E=R= 23/02/2026 Counsel for the petitioner seeks to withdraw the Writ Petition with liberty to avail the remedy available under Section 107(1) of the CGST Act and SGST Act, 2017 before the appropriate authority. Granting liberty as sought, this Writ Petition is disposed of as withdrawn. Pending application, if any, also stands disposed of. (BISWAJIT PALIT, J) (M.S. RAMACHANDRA RAO, CJ) Manti D/B SIDDHARTHA LODH Digitally signed by SIDDHARTHA LODH Date: 2026.02.23 23:11:41 -08'00'