High CourtsDivision Bench(2026) 09 UK CK 2055

M/s Divergent Industries Pvt. Ltd. vs State Of Uttarakhand & Ors.

Uttarakhand High Court · Decided on 10 September 2026

HON’BLE JUDGES
Manoj Kumar Gupta, C.J · Subhash Upadhyay, J
CASE NUMBER
Writ Petition (M/B) No. 707 of 2026

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Judgment

5 paragraphs · 130 words
1.

In the present writ petition, the petitioner has assailed the orders dated 20.05.2026, passed by respondent no.3 under Section 73 of the CGST/ UKGST Act, 2017 for financial years 2018-19 and 2019-20, and the summaries in Form GST DRC-07, dated 22.05.2023; the orders/ summaries in Form GST DRC-07 dated 13.12.2023 for the Financial Year 2017-18 and dated 05.08.2024 for the Financial Year 2019-20.

2.

Learned counsel for the petitioner prays for withdrawal of the writ petition with liberty to the petitioner to avail the remedy of appeal.

3.

Ms. Puja Banga, learned counsel for the Revenue has no objection to the same.

4.

Accordingly, the writ petition is disposed of as withdrawn with liberty to avail the remedy of appeal.

5.

Pending application, if any, also stands disposed of.