HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU CJ Court Case: WP(C) No. 846/2025 CM No. 2027/2025 M/S Ram Lal Rajinder Kumar …Petitioner(s)/Appellant(s) Through: Mr. Mandeep Singh, Advocate v/s U. T. of J&K & Ors. …. Respondent(s) Through: Mr. Sumeet Bhatia, GA CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJNESH OSWAL, JUDGE. ORDER 07.08.2025 1. Having argued the matter at length, learned counsel for the petitioner submits that he be permitted to withdraw the petition with liberty to the petitioner to assail the impugned order dated July 23, 2024, passed under Section 73(9) of the J&K GST Act (the Act) vide an appeal under Section 107 of the Act. However, he submits for the time to prefer an appeal under Section 107 of the Act has already run out, the delay that has occurred in filing the appeal be condoned. 2. Per-contra, Mr. Sumeet Bhatia, learned Government Advocate for the Revenue submits that the petitioner shall be at liberty to move an appropriate application to condone the delay before the appropriate authority itself, as also to claim the benefit of Section 14 of the Limitation Act, for pursuing the petition at hand before this Court. 49 2 WP(C) No. 846/2025 3. In view of the submissions made by the learned counsel for the parties, the present petition is dismissed as withdrawn with liberty as prayed for. (RAJNESH OSWAL) (ARUN PALLI) JUDGE CHIEF JUSTICE Jammu 07.08.2025 Suraj K. Singh