Kimaya Himalayan Beverages LLP vs. Commissioner, Central Goods And Services Tax, Punjab
Facts
The petitioner, Kimaya Himalayan Beverages LLP, filed a writ petition (CWP-8546-2026) before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Commissioner, Central Goods and Services Tax, Punjab, and others. The petitioner sought to withdraw the petition to pursue their right of appeal against an impugned order dated 28.11.2024, which was attached as Annexure P-2. The Court granted this liberty to the petitioner.
Held
The Court held that the petitioner's request to withdraw the writ petition was granted. The Court allowed the withdrawal with liberty to the petitioner to avail their right of appeal against the impugned order dated 28.11.2024. The Court explicitly clarified that by granting this liberty, they were not commenting on the merits, maintainability, or entertainability of the remedy the petitioner might pursue. No specific provisions of the GST Act were discussed in relation to the withdrawal.
Key Issues
The primary issue was whether the petitioner should be allowed to withdraw the writ petition to avail their statutory right of appeal. The petitioner argued that they wished to withdraw the petition to file an appeal against the impugned order dated 28.11.2024. The respondents' stance on this request was not recorded in the judgment. The question before the Court was to decide whether to permit the withdrawal with liberty to appeal.
AI-generated summary — verify with the full judgment below
-1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.124 CWP-8546-2026 Date of Decision: 20.03.2026 KIMAYA HIMALAYAN BEVERAGES LLP ....Petitioner Versus COMMISSIONER, CENTRAL GOODS AND SERVICES TAX PUNJAB AND OTHERS ...Respondents CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MR. JUSTICE PARMOD GOYAL Present: Mr. Rohit Arora, Advocate for the petitioner. Mr. Saurabh Kapoor, Addl. AG, Punjab. DEEPAK SIBAL, J. (ORAL) Learned counsel for the petitioner seeks to withdraw this petition to enable the petitioner to avail of his right of appeal against impugned order dated 28.11.2024 (Annexure P-2). Dismissed as withdrawn with liberty as prayed for. It is clarified that while granting the afore liberty, we have neither commented on the merits nor maintainability/entertainability CHIRANJEEV SINGH 2026.03.24 17:31 I attest to the accuracy and integrity of this document
CWP-8546-2026 -2- of the remedy that the petitioner may avail. (DEEPAK SIBAL) JUDGE (PARMOD GOYAL) 20.03.2026 JUDGE chiranjeev Whether Speaking/Reasoned : Yes/No Whether Reportable : Yes/No CHIRANJEEV SINGH 2026.03.24 17:31 I attest to the accuracy and integrity of this document
The judgment continues below.
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