111 CWP-6623-2026 M/S SIRMOUR STEEL METALLOYS PRIVATE LIMITED THE UNION OF INDIA AND OTHERS Present:- Mr. Pawan Kumar Pahwa, Advocate Mr. Harshabh Soni, Advocate and Mr. Shivang Puri, Advocate for the petitioner. Learned counsel for the petitioner seeks to withdraw this petition with liberty to the petitioner to avail its remedy under Section 107(1) of Central Goods and Services Tax Act, 2017. 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 Dismissed as withdrawn with liberty as prayed for. 3.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 maintainability/entertainability of the remedy that the petitioner may invoke in terms of the liberty granted through the instant order. Jyoti Thakur JYOTI THAKUR 2026.03.07 12:35 I attest to the accuracy and integrity of this document