HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU WP(C) No. 1088/2025 Himalayan Heli Service Ltd. …. Petitioner/Petitioners(s) Through:- Mr. Vikram Sharma, Sr. Adv with Mr. Sachin Dev Singh, Advocate V/s Union of India and others …..Respondent(s) Through:- Mr. Dheeraj Nanda, Advocate CORAM: HON’BLE MRS. JUSTICE SINDHU SHARMA, JUDGE HON’BLE MR. JUSTICE SHAHZAD AZEEM, JUDGE ORDER 22.04.2026 1. Learned counsel appearing on behalf of the petitioner submits that he wants to withdraw the petition with liberty to approach the appropriate authority in terms of Section 107 of the CGST Act, 2017. 2. It is further submitted that since the petition has remained pending before this Court for a considerable period, the time for limitation may be excluded while filing the statutory appeal, in respect of an appealable order. 3. Having regard to the aforementioned submission, this petition is dismissed as withdrawn, with liberty to the petitioner to approach the appropriate authority. However, the time spent by the petitioner in this Court shall not be reckoned towards limitation. 4. The petitioner may approach the Registry for release of amount deposited in terms of the order of this Court, subject to verification. S. No. 51 WP (C) No. 1088/2025 5. The petitioner shall be at liberty to move an appropriate application seeking exclusion of limitation, which shall be decided by the competent authority in accordance with law. (Shahzad Azeem) (Sindhu Sharma) Judge Judge Jammu: 22.04.2026 Shafqat