M/s Sara Eminent (Through Its Authorised Signatory) vs Union Of India & Others

Sanjaya Kumar Mishra, J

1) Heard Mr. Pullak Raj Mullick, the learned counsel for the petitioner at length.

2) The learned counsel for the petitioner seeks to withdraw the writ petition, but with a liberty to raise all the issues raised in the writ petition before the Appellate Authority under the Statute, except the question of vires of Section 174 of the Central Goods and Services Tax Act, 2017.

3) In case, an appeal is preferred, and the petitioner raises all these questions, except the question of vires, it shall be expedient and proper on the part of the Appellate Court / Authority to take into consideration the argument made by the petitioner before it, and to decide the same as per law.

4) We make it clear that we have not expressed our opinion on merits of any of the claims of the petitioner relating to the legality and propriety of the order impugned as well as on the question of limitation.

5) The writ petition stands dismissed as withdrawn, accordingly.