Facts of the Case

Letzpay Solution Pvt. Ltd. and another petitioner filed this writ petition against the Principal Director General, Directorate General of GST Intelligence (DGGI), and others, before the Delhi High Court. The specific grounds and relief sought are not detailed in the available portion of the order, which records only the brief proceedings leading to withdrawal.

Issues Involved

  1. Whether the petitioner should be permitted to withdraw the writ petition after arguments had commenced.

Petitioner's Arguments

  • After some arguments, counsel for the petitioner sought to withdraw the petition.

Respondent's Arguments

  • Represented by senior standing counsel for respondents No. 1 to 3; no specific opposition to the withdrawal is recorded.

Court Order / Findings

  • Permitted withdrawal of the petition.
  • Dismissed the writ petition as withdrawn.

Important Clarification

No question of GST law was decided in this order — the petitioner withdrew the petition mid-argument, and the Court's order is limited to recording that withdrawal, with no findings on the underlying dispute with the GST Intelligence authorities.

Sections Involved

  • Central Goods and Services Tax Act, 2017 — the Directorate General of GST Intelligence is constituted under this framework, though no provision was substantively addressed in this order
  • Article 226, Constitution of India — writ jurisdiction, from which the petitioner withdrew

Decision – In Favour of

No decision on merits — the writ petition was dismissed as withdrawn at the petitioner's own request during the course of arguments.

Case Details

High Court of Delhi at New Delhi; W.P.(C) 7472/2023 with CM APPL. 29039/2023 and CM APPL. 29040/2023; Coram: Hon'ble Mr. Justice Vibhu Bakhru and Hon'ble Mr. Justice Amit Mahajan; Date of Order: 26.05.2023.

Link to Download the Order

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