Sanjay Singh vs. Commissioner Of The SGST

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WPMS/3398/2024HC UttarakhandGSTCNR UKHC01019394202405 December 2025Bench: HON'BLE MR JUSTICE G. NARENDAR,HON'BLE MR. JUSTICE SUBHASH UPADHYAY1 pages

AI SummaryDismissed

Facts

The petitioner, Sanjay Singh, filed a Writ Petition (M/S) No. 3398 of 2024 before the High Court of Uttarakhand at Nainital. The respondents were the Commissioner of SGST and another. The petitioner subsequently filed an application, IA No. 7/2025, seeking leave to withdraw the Writ Petition. The reason for withdrawal was to pursue an alternate remedy. The Court considered this submission and disposed of the application accordingly.

Held

The Court allowed the petitioner's application for withdrawal of the Writ Petition. The Court noted the petitioner's submission that they wished to withdraw the petition to seek an alternate remedy. The Court disposed of IA No. 7/2025 accordingly. The Writ Petition was then dismissed as withdrawn, with the petitioner granted liberty to avail of an alternate remedy. The specific alternate remedy was not detailed in the judgment. No specific GST provisions were discussed as the matter was disposed of on procedural grounds.

Key Issues

1. Whether the petitioner should be granted leave to withdraw the Writ Petition with liberty to seek an alternate remedy? The petitioner argued that they wished to withdraw the petition to pursue an alternate legal recourse. The respondents did not record any specific arguments against the withdrawal in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

2025:UHC:10834-DB IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL THE HON’BLE CHIEF JUSTICE MR. G. NARENDAR AND THE HON’BLE JUSTICE MR. SUBHASH UPADHYAY Writ Petition (M/S) No.3398 of 2024 5 December, 2025 Sanjay Singh ---Petitioner Versus Commissioner of the SGST and Another ---Respondents ---------------------------------------------------------------------- Presence:- Mr. Rajeev Pathak, learned counsel for the petitioner. Mr. B.S. Parihar, learned Addl. C.S.C. for the State of Uttarakhand. ----------------------------------------------------------------------

JUDGMENT : (per Mr. G. Narendar C. J.)

Learned counsel for the petitioner submits that IA No.7/2025 is preferred by the petitioner praying leave to withdraw the Writ Petition with liberty to seek alternate remedy.

The submission is placed on record.

IA No.7/2025 is disposed of accordingly.

The Writ Petition is dismissed as withdrawn with liberty to avail of alternate remedy.

(G. NARENDAR, C. J.)

(SUBHASH UPADHYAY, J.) Dated: 05.12.2025 R/SS

Reproduced from the public record of the Uttarakhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.