Dhingra Glass Having Its Principal Place Of Business Near Water Tank vs. Commissioner

WPMB/139/2026HC UttarakhandGSTCNR UKHC01003275202610 March 2026Bench: HON'BLE SHRI JUSTICE MANOJ KUMAR GUPTA,HON'BLE MR. JUSTICE SUBHASH UPADHYAY1 pages

AI SummaryWithdrawn

Held

The Court granted the petitioner's request to withdraw the writ petition. The petitioner was granted liberty to file a fresh petition challenging the order by which their appeal was dismissed, along with the order that was impugned in the present petition. Pending applications, if any, were also disposed of. The Court did not decide on the merits of the case.

Facts

The petitioner, Dhingra Glass, filed a writ petition before the High Court of Uttarakhand at Nainital. The respondents were the Commissioner, Central Goods and Services Tax, and others. The specific order or action under challenge and the tax period(s) are not detailed in the provided judgment excerpt. The procedural history indicates that the petitioner sought to withdraw the instant writ petition.

Key Issues

1. Whether the petitioner is permitted to withdraw the writ petition. The petitioner argued for permission to withdraw the writ petition. The respondents' contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

2026:UHC:1520-DB HIGH COURT OF UTTARAKHAND AT NAINITAL THE HON’BLE CHIEF JUSTICE SHRI MANOJ KUMAR GUPTA AND THE HON’BLE JUSTICE SHRI SUBHASH UPADHYAY 10th March, 2026 Writ Petition No. 139 (M/B) of 2026 Dhingra Glass ------Petitioner Versus Commissioner, Central Goods and Services Tax and Others -----Respondents ---------------------------------------------------------------------- Presence:- Mr. Ashish Aggarwal, learned counsel for the petitioner. Mr. Shobhit Saharia, learned counsel for the respondents.

JUDGMENT: (per Manoj Kumar Gupta, C.J.)

As prayed by learned counsel for the petitioner, he is permitted to withdraw the instant writ petition and is granted liberty to file fresh petition challenging the order, by which, the appeal has been dismissed along with the order impugned in the present petition.

Pending application, if any, also stands disposed of.

(MANOJ KUMAR GUPTA, C.J.)

(SUBHASH UPADHYAY, J.) Dated: 10.03.2026 Kaushal

The judgment continues below.

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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.