M/S K2 Trading v. The Union Of India

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.15989 of 2025 ====================================================== M/S K2 Trading through its proprietor Dharmendra Kumar male aged- 30 years Having its Registered Office at Mistri Tola, Madhubani, Purnea, Bihar854301, S/O Vinod Yadav, Mistri Tola, Madhubani, Purnea, District Purnea. ... ... Petitioner/s

Versus

1.

The Union of India through the Secretary, Ministry of Finance, Department of Revenue, having its office at Room No. 46, North Block, P.O. and P.S. North Block, New Delhi- 110001.

2.

The State of Bihar through the Chief Secretary, Govt. of Bihar, Patna. 3.

The Commissioner Appeal Customs, Central GST and Excise Central Revenue Building, Bir Cahnd Patel Path Patna. 4.

Assistant Commissioner, C- GST and Service Tax and Excise, Dhamdaha, Purniya.

5.

Superintendent, Central GST and Central Excise, Purnea. ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr.Uday Prasad Singh For the Respondent/s :

Mr.Additional Solicitor General Mr. Devansh Shankar Singh, Adv. , Jr. SC, CGST ====================================================== CORAM: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA and HONOURABLE MR. JUSTICE VIKASH KUMAR ORAL ORDER (Per: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA) 28-07-2026

1. After some argument, learned counsel for the petitioner seeks permission to withdraw this writ application with liberty to file final return under Section 45 of the CGST Act, 2017 and to apply afresh for grant of registration.

2. Permission is granted.

Patna High Court CWJC No.15989 of 2025(2) dt.28-07-2026 2/2

3. This writ application is dismissed as withdrawn with the aforesaid liberty.

(Anil Kumar Sinha, J) ( Vikash Kumar, J) praful/- U