2021 (7) TMI 602 - HC - GST

Seeking permission to withdraw Writ Petition - the same challenge show cause notice issued under the provisions of the Central Goods and Services Tax Act, 2017 - HELD THAT - This Writ Petition is dismissed as withdrawn. Liberty is granted to the petitioner to put forth its submissions in regard to the preliminary question of assumption of jurisdiction by the Assessing Officer. Let this point be decided first by way of a speaking order before the authority proceeds with the matter on merits, if at all.

Summary

The Madras High Court dismissed the Writ Petition as withdrawn after the petitioner sought permission to do so. The petitioner was granted liberty to present submissions on the jurisdiction of the Assessing Officer before proceeding with the case.