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2020 (9) TMI 684 - HC - GSTPermission for withdrawal of writ petition and grant liberty to pursue the matter before advance ruling authority (AAR ) - Acceptance of a bid - award of a contract - application for advance ruling - While dismissing the writ petitions, the learned Single Judge has imposed cost of ₹ 5 Lacs - HELD THAT:- the learned Single Judge in order to draw a curtain on the litigation at that stage had already been offered an opportunity to dismiss the writ petition as withdrawn. In our view, once such a request has been made, and unless there are any unrepresented third party rights that may be affected, or any of the contingencies mentioned in the judgments referred to herein above exist, it is always ordinarily an acceptable position that the Court should not proceed to adjudicate the matter and permit withdrawal on such conditions that may be necessary. In the instant case, we find no party unrepresented in the litigation being affected by the appellant seeking liberty to pursue his application before the Advance Ruling Authority. To this extent, the fourth respondent cannot have any objection, in as much as he has no locus to question the moving of an application by the appellant before the Advance Ruling Authority and pursuing the same, which application admittedly was not disposed of due to the pendency of the writ petition itself. There are no valid reason for imposing costs on the appellant - appellant, therefore, had a right to withdraw the writ petition and having exercised that right, there was no legal impediment in granting permission to the appellant to withdraw the writ petition. The writ petition stands dismissed as withdrawn - Appeal allowed.
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