2026:UHC:3212-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. 288 of 2026 MS New Pavatiya Paint and Varnish Udyoh ------Petitioner Versus Union of India & others -----Respondents ---------------------------------------------------------------------- Presence:- Mr. Piyush Garg, learned counsel for the petitioner. Mr. Rajesh Sharma, learned Standing Counsel for the Union of India. Mr. Shobhit Saharia and Ms. Ridhi Joshi, learned counsel for the respondents no. 2 & 3. ------------------------------------------------------------------------------------------ JUDGMENT: (per Manoj Kumar Gupta, C.J.) 1. Mr. Piyush Garg, learned counsel for the petitioners after making brief submissions prayed for withdrawal of the writ petition with liberty to the petitioner to file fresh writ petition, in case, any assessment order is passed against the petitioner for realization of GST on royalty amount. 2. Accordingly, the petition is disposed of as withdrawn with liberty in terms of the prayer made. 3. Pending application, if any, also stands disposed of. (MANOJ KUMAR GUPTA, C.J.) (SUBHASH UPADHYAY, J.) Dated: 28.04.2026 Kaushal 1 2026:UHC:3212-DB 2