2026:UHC:3195-DB HIGH COURT OF UTTARAKHAND AT NAINITAL THE HON’BLE CHIEF JUSTICE SHRI MANOJ KUMAR GUPTA AND THE HON’BLE JUSTICE SHRI SUBHASH UPADHYAY 28th April, 2026 Writ Petition (M/B) No.270 of 2026 M/s Jai Mateshwari Steels Pvt. Ltd. ------Petitioner Versus Assistant Commissioner, State Goods and Services Tax, Kotdwar, Uttarakhand -----Respondent ---------------------------------------------------------------------- Presence:- Mr. Rohit Arora, learned counsel for the petitioner. Ms. Pooja Banga, learned Brief Holder for the State. ------------------------------------------------------------------------------------------ JUDGMENT: (per Manoj Kumar Gupta, C.J.) 1. Learned counsel for the petitioner prays for withdrawal of the writ petition with liberty to the petitioner to avail such other remedy as may be permissible under law. 2. Having regard to the prayer made, the petition is disposed of as withdrawn. 3. Order has been passed in presence of Ms. Puja Banga, learned counsel for the State. 4. Pending application, if any, also stands disposed of. (MANOJ KUMAR GUPTA, C.J.) (SUBHASH UPADHYAY, J.) Dated: 28.04.2026 Kaushal 1