Page No.# 1/2 GAHC040007492026 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) (ITANAGAR BENCH) Case No. : WP(C)/231/2026 M/s H D Enterprise and Anr a proprietorship firm having its office at Qtrs No.BB 44, D Sector, Itanagar, Papum Pare District, Arunachal Pradesh 791111 2: Hamam Daba Age: Occupation : proprietor of M/s H D Enterprise Qtrs No.BB-44 D Sector Itanagar Papum Pare District Arunachal Pradesh. 79111 VERSUS The Union of India and 3 Ors represented by the Secretary, Govt of India, Ministry of Finance, New Delhi 110001 2:The Commissioner (Appeals) Age: 0 Occupation : Central Goods and Service Tax GST Bhawan Itanagar Papum Pare District Arunachal Pradesh. 791111 3:The Assistant Commissioner Age: 0 Occupation : Central Goods and Service Tax Papum Pare District Page No.# 2/2 Itanagar Arunachal Pradesh 791111 4:The Superintendent Age: 0 Occupation : Central Goods and Service Tax Papum Pare District Itanagar Zone-II Arunachal Pradesh 79111 Advocate for the Petitioner : Gautam Phukan, Advocate for the Respondent : Marto Kato, SC Central Excise and Customs,Tania Kipa,DSGI BEFORE HONOURABLE MR. JUSTICE KARDAK ETE ORDER Date : 29-05-2026 Mr. G. Phukan, learned counsel for the petitioners submits that he may be allowed to withdraw this writ petition with a liberty to file afresh. Accordingly, writ petition stands closed on withdrawal with a liberty, as prayed for. Ms. O. Jerang, learned counsel appearing on behalf of Mr. M. Kato, learned Dy.S.G.I. and Mr. T. Kipa, learned Standing Counsel, CGST, appearing for the respondents are present. JUDGE Comparing Assistant