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2026 DAILYLAW 7189 (UTT)

MS GLOBAL VENTURES v. THE JOINT COMMISSIONER

WPMS/1403/2024 · 2026-06-17

Shri Manoj Kumar Gupta, Subhash Upadhyay

body2026

Judgment text

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UKHC010079942024 2026:UHC:4979-DB IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE SRI MANOJ KUMAR GUPTA AND HON’BLE SRI JUSTICE SUBHASH UPADHYAY WRIT PETITION (M/S) NO. 1403 OF 2024 17TH JUNE, 2026 M/s Global Ventures …… Petitioner Versus Joint Commissioner (Appeals), State Goods and Service Tax and another …… Respondents Counsel for the petitioner : Mr. Rohit Arora, learned counsel through video conferencing Counsel for the respondents : Mr. Mohinder Singh Bisht, learned Brief Holder for the State The Court made the following: ORDER: Withdrawal application (I.A. No. 03 of 2025) 1) The present application has been filed with the prayer that the petitioner be permitted to withdraw the writ petition and avail the alternative remedy of appeal under Section 107 of the Central Goods and Services Tax Act. 1 UKHC010079942024 2026:UHC:4979-DB 2) Counsel for the petitioner states that during pendency of the application, the petitioner availed the remedy of appeal and, its appeal has already been allowed. 3) In view of the same, the writ petition is dismissed as withdrawn. Withdrawal application (IA No. 03 of 2026) also stands disposed of. 4) Pending application(s), if any, also stand disposed of. _______________________ MANOJ KUMAR GUPTA, C.J. _________________ SUBHASH UPADHYAY, J. Dt: 17TH JUNE, 2026 Negi 2 HIMANS HU NEGI Digitally signed by HIMANSHU NEGI DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=bb3b60774012c1ef1dae20d13aaf 116e73351fdaf6878326386908a7f90d5757, postalCode=263001, st=UTTARAKHAND, serialNumber=75BD9D0FB7F4A80990FC51 A722A6BC552D470EB4FD2F88DDF7C18DB 2A1524A4D, cn=HIMANSHU NEGI Date: 2026.06.18 12:10:24 +05'30'