SARA EMINENT Vs. UNION OF INDIA

JUDGEMENT

(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 Sec. 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.