HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3771 of 2026 Court No. - 39 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Heard Sri Srikant Singh, learned Advocate holding brief of Sri Pranjal Shukla, learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed for the following relief: "I. issue a writ or direction or pass an order in the nature of Certiorari quashing the impugned ex-parte demand order and show cause notice dated 22.04.2024 and 28.12.2023 issued by the Assistant Commissioner, State Tax Jurisdiction Noida Sector-13, Gautambuddha Nagar (B) Gautambuddha Nagar Uttar Pradesh i.e., the respondent no.2, under section 73 of the State Goods & Service Tax Act (Annexure Nos. 3 & 2 to the writ petition, respectively) Π. issue a writ or direction or pass an order in the nature of Mandamus directing the respondents not to take any coercive action against the petitioner pursuant to the impugned notice and demand order;" 3. At the outset, learned Standing Counsel has raised preliminary objection as to the maintainability of the writ petition, on the strength of instructions received by him. He states that not only the order dated 22.04.2024 had been appealed against but that appeal was dismissed on 02.05.2025, for reason of delay. That order has been appealed before the Tribunal, which appeal is pending. These facts have not disclosed in the writ petition. Versus Counsel for Petitioner(s) : Pranjal Shukla Counsel for Respondent(s) : C.S.C. M/S Perfect Insulation And Engineering .....Petitioner(s) State Of Uttar Pradesh And Another .....Respondent(s) 4. In such circumstances, earlier, learned counsel for the petitioner had sought time to complete instructions. Thereafter, Withdrawal Application No. 2 of 2026 has been filed seeking permission to withdraw the writ petition. 5. Today, on the case being called out, learned counsel for the petitioner has pressed Withdrawal Application No. 2 of 2026. 6. The State has no objection. 7. Accordingly, the Withdrawal Application No. 2 of 2026 is allowed. The writ petition is dismissed as withdrawn. September 29, 2026 #Vikram/- WTAX No. 3771 of 2026 2 (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- VIKRAM GUPTA High Court of Judicature at Allahabad