UKHC010127282026 2026:UHC:6397-DB HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE SHRI MANOJ KUMAR GUPTA AND HON’BLE SHRI JUSTICE SUBHASH UPADHYAY 27TH JULY, 2026 WRIT PETITION (M/B) No. 597 of 2026 1: Kamesh --Petitioner Versus 1: Union Of India 2: Assistant Commissioner 3: Superintendent --Respondents Counsel for petitioner. : Mr. Birendra Singh Adhikari, learned counsel. Counsel for the respondent nos. 2 & 3. : Mr. Shobhit Saharia and Ms. Riddhi Joshi, learned counsel. ORDER : (per Shri Manoj Kumar Gupta, C.J.) 1. The petitioner has assailed the order dated 25.03.2026 passed under Section 74 of the CGST Act, 2017. 2. At the outset, learned counsel for the petitioner states that the petitioner has availed the remedy of appeal against the said order and, therefore, does not wish to press the writ petition. 3. Accordingly, the writ petition is dismissed as not pressed, without prejudice to the appeal, which is stated to have been filed against the impugned order. 4. All pending applications stand disposed of accordingly. ______________________ MANOJ KUMAR GUPTA, C.J. ___________________ SUBHASH UPADHYAY, J. Dt: 27th July, 2026 Rahul 1 RAHUL PRAJAPATI Digitally signed by RAHUL PRAJAPATI DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=aa4fa3bee6691397758b14516ed3e66e61bf 4c848741983ed8c39e4145cf1dab, postalCode=263001, st=UTTARAKHAND, serialNumber=303B55CC3063D34AC45BF8A192FCA D15C390A1AAD7B39857D2540AE4C28A4898, cn=RAHUL PRAJAPATI Date: 2026.07.27 17:32:27 +05'30'