2021 (4) TMI 262 - HC - GST

Permission for withdrawal of application - petitioner seeks permission to withdraw the writ application on instruction since the issue relating to payment of interest on the Net Tax Liability stands settled in view of the administrative instructions of Central Board of Indirect Taxes and Customs dated 18th September 2020 - HELD THAT - The instant writ petition is dismissed as withdrawn.

Summary

Issues involved:
Challenge to impugned Circular dated 10-02-2020, Demand Notices dated 14/17-02-2020 and 15-02-2020, and seeking restraining orders.

Analysis:
The petitioner filed a writ petition seeking various reliefs, including quashing the Circular dated 10-02-2020 issued by the Ministry of Finance, quashing Demand Notices dated 14/17-02-2020 and 15-02-2020, and seeking restraining orders against the Respondents from taking any action pursuant to the impugned Circular and Demand Notices. The petitioner's counsel requested to withdraw the writ application as the issue regarding payment of interest on the Net Tax Liability had been settled in view of administrative instructions dated 18th September, 2020 by the Central Board of Indirect Taxes and Customs. Both counsels for the respondent-CGST and State did not object to the withdrawal. Consequently, the High Court dismissed the writ petition as withdrawn.