Uttarakhand High Court
WPMS/1592/2023 of M/S CANADIAN SPECIALITY VINYLS Vs THE COMMISSIONER CENTRAL GOODS AND SERVICES TAX on 23 July 2026
HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE SHRI MANOJ KUMAR GUPTA AND HON’BLE SHRI JUSTICE SUBHASH UPADHYAY 23RD JULY, 2026 WRIT PETITION (M/S) No. 1592 of 2023 1: M/S Canadian Speciality Vinyls. --Petitioner Versus 1: The Commissioner Central Goods And
UKHC010083632023
2026:UHC:6263-DB
HIGH COURT OF UTTARAKHAND AT NAINITAL
HON’BLE THE CHIEF JUSTICE SHRI MANOJ KUMAR GUPTA
AND
HON’BLE SHRI JUSTICE SUBHASH UPADHYAY
23RD JULY, 2026
WRIT PETITION (M/S) No. 1592 of 2023
1: M/S Canadian Speciality Vinyls.
--Petitioner
Versus
1: The Commissioner Central Goods And Services Tax.
2: Joint Commissioner, Central Goods And Service Tax Commissionerate Dehradun.
3: Assistant Commissioner (Anti Evasion-II)
Central Goods And Services Tax
Commissionerate Dehradun.
--Respondents
Counsel for petitioner.
: Mr. M.S. Bisht, learned counsel holding brief of Mr. Priyadarshi Manish, learned counsel.
Counsel for the respondents.
: Mr. Shobhit Saharia, learned counsel.
ORDER : (per Shri Manoj Kumar Gupta, C.J.)
IA/2/2026 For Withdrawal
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1. The present application has been filed with the prayer that the petitioner be permitted to withdraw the writ petition, with liberty to avail the statutory remedy of Appeal under Section 112 of the Central Goods and Services Tax Act, 2017.
2. Mr. Shobhit Saharia, learned counsel for the Revenue does not oppose the application.
3. Accordingly, the writ petition is dismissed as withdrawn, with liberty to the petitioner to avail the remedy of Appeal, if so advised.
UKHC010083632023
2026:UHC:6263-DB
4. All pending applications stand disposed of accordingly.
______________________ MANOJ KUMAR GUPTA, C.J.
___________________ SUBHASH UPADHYAY, J.
Dt: 23rd July, 2026 Rahul
RAHUL PRAJAPATI Digitally signed by RAHUL PRAJAPATI DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=aa4fa3bee6691397758b14516ed3e66e61bf4c848741983ed8c39e4145cf1dab, postalCode=263001, st=UTTARAKHAND, serialNumber=303B55CC3063D34AC45BF8A192FCAD15C390A1AAD7B39857D2540AE 4C28A4898, cn=RAHUL PRAJAPATI Date: 2026.07.27 17:29:56 +05'30'