IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No.141 CWP-3574-2026 Date of decision : 25.03.2026 M/s R. K. Enterprises .…. Petitioner Versus The Excise and Taxation Officer -cum-Proper Officer, UT, Chandigah and another ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Vikrant Kackria, Advocate, for the petitioner (appeared through video conferencing). Mr. Sourabh Goel, Addl. Standing Counsel, with Mr. Himanshu Gautam, Advocate, for UT, Chandigarh. * * * * * DEEPAK SIBAL, J. (Oral) 1. Learned counsel for the petitioner seeks to withdraw this petition to enable to petitioner to avail of its statutory remedy of appeal to challenge therein order dated 23.03.2025. 2. Dismissed as withdrawn with liberty as prayed for. 3. 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 25.03.2026 [LAPITA BANERJI] shamsher JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.04.02 10:17 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh