Uttarakhand High Court
WPMS/1403/2024 of MS GLOBAL VENTURES Vs THE JOINT COMMISSIONER on 17 June 2026
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),
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:
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ORDER:
Withdrawal application (I.A. No. 03 of 2025)
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.
UKHC010079942024
2026:UHC:4979-DB
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.
In view of the same, the writ petition is dismissed as withdrawn. Withdrawal application (IA No. 03 of 2026) also stands disposed of.
Pending application(s), if any, also stand disposed of.
_______________________
MANOJ KUMAR GUPTA, C.J.
_________________ SUBHASH UPADHYAY, J.
Dt: 17TH JUNE, 2026 Negi
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'