2025 (3) TMI 730 - HC - GST

Seeking withdrawal of petition - Challenge to constitutional validity of Section 16(4) of Central Goods and Service Tax Act 2017 - HELD THAT - The present writ petition is dismissed as withdrawn.

Summary

**Summary of Judgement: Karnataka High Court****Case:** The petitioner challenged the "constitutional validity of Section 16(4) of the Central Goods and Service Tax Act, 2017" (CGST Act) and the Karnataka Goods and Service Tax Act, 2017 (KGST Act), alongside Rule 61(5), questioning the notices and orders issued under these provisions.**Withdrawal:** The petitioner, through their counsel, submitted a "MEMO FOR WITHDRAWAL," expressing the intention to withdraw the petition. The withdrawal was motivated by the petitioner's decision to "avail the benefit of recent amendments" to the CGST and KGST Acts and the government's newly announced "amnesty scheme to the taxpayers."**Court's Order:** The Hon'ble Mr. Justice C.M. Poonacha dismissed the writ petition "as withdrawn" and granted the petitioner "liberty to avail the benefit" of the amendments and amnesty scheme, ensuring the decision was made "in the interest of justice and equity."