2025 (2) TMI 367 - SCH - GST

Seeking permission to withdraw the present special leave petition - It is stated that all pleas and contentions will be raised in the reply to the show cause notice and may be considered by the authorities deciding/adjudicating upon the show cause notice - HELD THAT - In view of the statement made the special leave petition is dismissed as withdrawn with liberty as prayed.

Summary

**Supreme Court Judgment Summary:**The Supreme Court, with Hon'ble Justices Sanjiv Khanna and Sanjay Kumar presiding, addressed a special leave petition filed by the petitioner, M/s. Ethos Ltd. Represented by Senior Advocates including Mr. Mukul Rohatgi and Mr. Balbir Singh, the petitioner sought permission to withdraw the petition. The petitioner intends to raise "all pleas and contentions" in response to a show cause notice, which will be considered by the relevant authorities.The Court granted the request, dismissing the special leave petition as withdrawn, while providing "liberty as prayed." It was clarified that the observations in the impugned judgment "will not be treated as final and binding expression of opinion" on the issues raised by the petitioner. The Court emphasized that the petitioner's "pleas and contentions" would be evaluated "in accordance with law."