IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No. 137 CWP-37568-2025 Date of decision : 14.05.2026 M/s BMW India Pvt. Ltd. .…. Petitioner Versus Union of India and others ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Rajat Bose, Advocate, for the petitioner. Mr. Ajay Kalra, Senior Standing Counsel-CBIC. * * * * * DEEPAK SIBAL, J. (Oral) 1. Learned counsel for the petitioner seeks to withdraw this petition to enable the petitioner to file an appeal under Section 112 of the Central Goods and Services Tax Act, 2017 to challenge therein the impugned order dated 29.08.2025 (Annexure P-1). 2. Learned counsel for the respondents has no objection to the acceptance of the afore prayer made on behalf of the petitioner. 3. Dismissed as withdrawn with liberty as prayed for. 4. It is clarified that while granting the afore liberty, we have neither commented on the merits nor the maintainability/entertainability of the remedy that the petitioner may avail. [DEEPAK SIBAL] JUDGE 14.05.2026 [LAPITA BANERJI] shamsher JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.05.18 16:43 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh