UKHC010114912026 2026:UHC:5583-DB IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL THE HON’BLE CHIEF JUSTICE MR. MANOJ KUMAR GUPTA AND THE HON’BLE JUSTICE MR. SUBHASH UPADHYAY WRIT PETTION (M/B) No. 552 of 2026 09th July, 2026 M/S Poddar Ispat Private Ltd. -----Petitioner Versus Office of the Deputy Commissioner through Deputy Commission. …….Respondent ---------------------------------------------------------------------- Presence:- Mr. Rakesh Prasad Singh, Kanti Ram and Nimral Dixit, learned counsel for the petitioner. Ms. Pooja Banga, learned Standing Counsel for the State through V.C. ---------------------------------------------------------------------- JUDGMENT : (per Mr. Manoj Kumar Gupta C. J.) 1. The present writ petition has been filed challenging the order-in-original dated 23.03.2026 and Show Cause Notices dated 06.12.2025 and 04.02.2025. 2. As regards, challenge to the first notice, Mrs. Pooja Banga, learned Standing Counsel states that the Department in view of issuance of subsequent notice, has not initiated any action on basis of the first notice, therefore, challenge to the said notice is wholly mis- conceived. 1 UKHC010114912026 2026:UHC:5583-DB 3. Mr. R.P. Singh, learned counsel appearing for the petitioner after making submissions at length, prays for withdrawal of the writ petition with liberty to the petitioner to avail the remedy of appeal provided under the statute. 4. Accordingly, as prayed, the writ petition is disposed of as withdrawn with liberty to the petitioner to avail the remedy of appeal. It shall also be open to the petitioner to seek the benefit of Section 14 of the Limitation Act, while filing the appeal. (MANOJ KUMAR GUPTA, C. J.) (SUBHASH UPADHYAY, J.) Dated: 09.07.2026 KKS/PP 2