2025 (6) TMI 734 - HC - GST

Prayer for withdrawal of petition - petitioner submits that as the Department of Goods and Services Tax has introduced a scheme/circular for waiver of interest penalty or both therefore for availing benefit of the same petitioner seeks permission of this Court to withdraw the instant Writ Petition and to file appropriate application before the Department - HELD THAT - The Writ Petition is dismissed as withdrawn.

Summary

The Chhattisgarh High Court, through Hon'ble Justice Deepak Kumar Tiwari, addressed a writ petition concerning the Department of Goods and Services Tax's scheme for waiver of interest and penalty. The petitioner sought permission to withdraw the writ petition to avail benefits under the Department's circular. The Court noted that counsel for the State did not oppose this request. Consequently, the Court "dismissed the Writ Petition as withdrawn," allowing the petitioner to file an appropriate application before the Department.