Gopal Datt vs. Vishal Kumar Sharma
Facts
The petitioner, MS Sudama Fragrances, filed a Writ Petition (WPMB/425/2026) before the Uttarakhand High Court. The respondent was the Additional Commissioner, Central Goods and Services Tax. The petition was listed for hearing on October 14, 2026. The judgment does not specify the tax period or the amount in dispute. The procedural history is limited to the filing of the writ petition and its listing before the court.
Held
The Court allowed the petitioner's request to withdraw the Writ Petition. The Court held that the petition was dismissed as withdrawn. The petitioner was granted liberty to file a fresh Writ Petition with better particulars. No substantive findings were made on any GST-related issues, as the matter was disposed of on a procedural ground. The Court did not address any specific provisions of the GST Act or Rules, nor did it make any pronouncements on the merits of the underlying dispute.
Key Issues
The Court did not have to decide any substantive issues of law or fact. The primary issue before the Court was whether to grant the petitioner's request to withdraw the writ petition. The petitioner's counsel sought permission to withdraw the petition with liberty to file a fresh one with better particulars. The respondent's counsel was present, but no specific arguments were recorded on behalf of the respondent regarding the merits of the case or the withdrawal request.
AI-generated summary — verify with the full judgment below
UKHC010090752026
2026:UHC:9356-DB SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS
2026 WPMB/425/2026 MS Sudama Fragrances
--Petitioner Versus Additional Commissioner Central Goods And Services Tax
--Respondent Hon’ble Manoj Kumar Tiwari, A.C.J. Hon’ble Subhash Upadhyay, J.
Mr. Bhupendra Singh Bora and Mr. Aakash Wal, learned counsel for the petitioner.
Mr. Shobhit Saharia, learned counsel for the respondent.
Learned counsel appearing for petitioner seeks permission to withdraw this Writ Petition, with liberty to file a fresh Writ Petition with better particulars.
The Writ Petition is, accordingly, dismissed as withdrawn, with aforesaid liberty.
(Subhash Upadhyay, J.) (Manoj Kumar Tiwari, A.C.J.) 14.10.2026 14.10.2026 Rahul
RAHUL PRAJAPATI DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=aa4fa3bee6691397758b14516ed3e66e 61bf4c848741
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