HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU CJ Court WP(C) No. 845/2025 M/s Shivam Enterprises …Petitioner(s)/Appellant(s) Through: Mr. Mandeep Singh, Adv. v/s Union Territory of J&K and others …. Respondent(s) Through: Mr. Sumit Bhatia, GA CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJNESH OSWAL, JUDGE. ORDER 26.05.2025 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 order dated 25.07.2024, passed under section 73(9) of the J&K GST Act (for short the Act), vide 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, learned counsel appearing for the respondents 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 before this Court. 24 2 WP(C) No.845/2025 3. In view of the submissions made by the learned counsel for the parties, the present writ petition is dismissed as withdrawn with liberty as prayed for. (RAJNESH OSWAL) (ARUN PALLI) JUDGE CHIEF JUSTICE JAMMU 26.05.2025 Rakesh Rakesh Kumar 2025.05.28 08:30 I attest to the accuracy and integrity of this document