IN THE HIGH COURT OF PUNJAB AND HARYANA AT Commissioner of Central Goods and Service Tax Commissionerate, Jalandhar M/s Riya Travels and Tour (India), Jalandhar CORAM : HON’BLE MR. JUSTICE HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Ms. Geetika Sharma, Advocate, Ms. Himanshi Gautam, Advocate, for the appellant. Ms. Krati Singh, Advocate, for the respondents. DEEPAK SIBAL Learned counsel for the appellant impugned order Delhi High Court be permitted to withdraw this appeal with liberty to approach the Delhi High Court. Dismissed as withdrawn with liberty as prayed for. It is clarified that while granting the afore liberty, we neither commented on the merits nor the maintainability/entertainability of the remedy that the petitioner may avail. April 06, 2026 vandana Whether speaking/reasoned : Whether reportable Sr. No.121 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH STA-6-2025 Date of Decision : Commissioner of Central Goods and Service Tax Commissionerate, Versus M/s Riya Travels and Tour (India), Jalandhar HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Mr. Sourabh Goel, Senior Standing Counsel and Ms. Geetika Sharma, Advocate, Ms. Himanshi Gautam, Advocate, for the appellant. Ms. Krati Singh, Advocate, for the respondents. *** DEEPAK SIBAL, J. (Oral) Learned counsel for the appellant impugned order, sixteen appeals have been filed by the Revenue Delhi High Court in which notices have also been issued and be permitted to withdraw this appeal with liberty to approach the Delhi Dismissed as withdrawn with liberty as prayed for. It is clarified that while granting the afore liberty, we neither commented on the merits nor the maintainability/entertainability of the remedy that the petitioner may avail. (DEEPAK JUDGE (LAPITA BANERJI) JUDGE , 2026 ther speaking/reasoned : Yes/No Whether reportable : Yes/No IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 2025 Date of Decision : 06.04.2026 Commissioner of Central Goods and Service Tax Commissionerate, …Appellant …Respondent DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Sourabh Goel, Senior Standing Counsel and Ms. Himanshi Gautam, Advocate, Learned counsel for the appellant submits that against the appeals have been filed by the Revenue before the also been issued and, therefore, he be permitted to withdraw this appeal with liberty to approach the Delhi Dismissed as withdrawn with liberty as prayed for. It is clarified that while granting the afore liberty, we have neither commented on the merits nor the maintainability/entertainability of DEEPAK SIBAL) JUDGE (LAPITA BANERJI) JUDGE VANDANA 2026.04.09 10:34 I attest to the accuracy and integrity of this document