2022 (3) TMI 1646 - HC - GST

Permission for withdrawal of writ application with liberty to file appropriate writ application with respect to the issue as regards filing of the revised return - HELD THAT - This writ application is disposed off with liberty without expressing any opinion on the merits of the case. It is clarified that it shall be open for the writ applicant to raise the issue with regard to the impugned show-cause notice also in the fresh writ application.

Summary

The Gujarat High Court, through Honourable Mr. Justice J.B. Pardiwala, granted the petitioner's request to withdraw the writ application with liberty to file a fresh writ concerning the filing of the revised return. The Court explicitly stated it was disposing of the writ "without expressing any opinion on the merits of the case." Additionally, the petitioner was permitted to challenge the "impugned show-cause notice" in the new writ application.