BharatTaxGST

M/S Aifaa Wood Products vs. Commissioner CGST

WPMB/963/2025HC UttarakhandGSTCNR UKHC01017819202503 September 2026Bench: HON'BLE SHRI JUSTICE MANOJ KUMAR GUPTA,HON'BLE MR. JUSTICE SUBHASH UPADHYAY1 pages
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Facts

The petitioner, M/s Aifaa Wood Products, filed a writ petition before the High Court of Uttarakhand at Nainital. The respondents were the Commissioner CGST and the Superintendent. The petitioner's counsel sought permission to withdraw the writ petition. The revenue's counsel had no objection to this request. The Court was therefore asked to consider the withdrawal of the petition.

Held

The Court held that the writ petition was disposed of as withdrawn. The petitioner was granted liberty to avail such remedy as may be advised. The Court did not delve into the merits of the case as the petitioner sought withdrawal. All pending applications were also disposed of accordingly.

Key Issues

1. Whether the petitioner should be permitted to withdraw the writ petition (M/B) No. 963 of 2025. The petitioner argued that they wished to withdraw the petition to avail the remedy of appeal. The revenue did not object to the withdrawal.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
UKHC010178192025 2026:UHC:7968-DB HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE SHRI MANOJ KUMAR GUPTA AND HON’BLE SHRI JUSTICE SUBHASH UPADHYAY 03RD SEPTEMBER, 2026 WRIT PETITION (M/B) No. 963 of 2025 1: M/S Aifaa Wood Products --Petitioner Versus 1: Commissioner CGST 2: Superintendent --Respondents Counsel for the petitioner. : Mr. Sanjeev Kumar Agarwal and Mr. Faizul Haque, learned counsel. Counsel for the respondents. : Mr. Shobhit Saharia, learned counsel.

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

1.

Mr. Sanjeev Kumar Agarwal, learned counsel for the petitioner prays for withdrawal of the writ petition, with liberty to the petitioner to avail the remedy of appeal.

2.

Mr. Shobhit Saharia, learned counsel for the Revenue has no objection to the same.

3.

Accordingly, the writ petition is disposed of as withdrawn, with liberty to the petitioner to avail such remedy as may be advised.

4.

All pending applications stand disposed of accordingly.

______________________ MANOJ KUMAR GUPTA, C.J.

___________________ SUBHASH UPADH

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.