Mayank Arc And Electrodes Private Limited & Anr. vs. Assistant Commissioner CGST Laxmi Nagar Division & Ors.

W.P.(C)/7835/2024HC DelhiGSTCNR DLHC01033076202406 October 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE BHARAT PARASHAR1 pages

For Petitioner: Mr. Anurag Rajput, Mr. Chetan Singh, Mr. Nishank Awasthi, Mr. Ashish Ahluwalia and Ms. Nisha, AdvsFor Respondent: Mr. Sanjay K. Chadha, SSC with Mr. Asad Quraishi, Adv

AI SummaryWithdrawn

Facts

The petitioners, Mayank Arc and Electrodes Private Limited and another, filed a writ petition before the Delhi High Court. The respondents were the Assistant Commissioner, CGST, Laxmi Nagar Division, and others. The specific tax period(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed. The matter came before the Division Bench of the Delhi High Court on October 6, 2026.

Held

The Court granted the learned counsel for the Petitioners permission to withdraw the present Petition. This request was not opposed by the learned counsel representing the Respondents. Consequently, the Court ordered that the present Petition be dismissed as withdrawn. The reasoning behind the withdrawal request or any underlying issues of the case were not discussed or decided by the Court. The ratio decidendi, if any, would pertain to the procedural aspect of allowing withdrawal of a petition when unopposed. No specific operative directions were issued beyond the dismissal as withdrawn.

Key Issues

The primary issue before the Court was whether the writ petition filed by the petitioners should be allowed to be withdrawn. The petitioners' counsel sought permission to withdraw the petition, and the respondents' counsel did not oppose this request. No specific questions of law or mixed law and fact were framed by the Court, nor were any arguments presented by either side regarding the merits of the case. The decision of the Court was solely based on the request for withdrawal.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~31 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010330762024 + W.P.(C) 7835/2024 MAYANK ARC AND ELECTRODES PRIVATE LIMITED & ANR. .....Petitioners Through: Mr. Anurag Rajput, Mr. Chetan Singh, Mr. Nishank Awasthi, Mr. Ashish Ahluwalia and Ms. Nisha, Advs. versus ASSISTANT COMMISSIONER CGST LAXMI NAGAR DIVISION & ORS. .....Respondents Through: Mr. Sanjay K. Chadha, SSC with Mr. Asad Quraishi, Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE BHARAT PARASHAR

O R D E R % 06.10.2026

Learned counsel representing the Petitioners seeks and is granted permission to withdraw the present Petition, which is not opposed by learned counsel representing the Respondents.

Hence, the present Petition is dismissed as withdrawn. ANIL KSHETARPAL, J. BHARAT PARASHAR, J. OCTOBER 06, 2026 s.godara/shah This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 08/10/2026 at 12:21:12

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