2020 (12) TMI 943 - HC - GST

Permission for withdrawal of writ application - Detention of goods alongwith vehicle - Section 130 of the CGST Act, 2017 - HELD THAT - After arguing the matter for some time and as this Court was not inclined to interfere at the this stage of show cause notice, Mr. Dave, made a request that he may be permitted to withdraw this writ application leaving it open for him to raise all the legal contentions available to him including the issue of jurisdiction. Application disposed off.

Summary

The Gujarat High Court dismissed the writ application challenging a show cause notice issued under Section 130 of the CGST Act, 2017. The petitioner was allowed to withdraw the application and raise legal contentions before the respondent. The court clarified that its decision was based on the early stage of the show cause notice. The writ application was disposed of as not pressed.