Heard learned advocate Mr.Varis V. Isani for the petitioner and learned Assistant Government Pleader Mr.Trupesh Kathiriya for the respondents.

1. By this petition, under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs :

“A. The Hon’ble Court may be pleased to issue a writ of mandamus or a writ in nature of mandamus or any other appropriate writ or order restraining the learned Respondent authorities from taking action against the Petitioner under Section 69 read with Section 132 of the GST Acts without following the due process of assessment and adjudication under Section 73/74 of the |GST Acts of alleged evasion of tax liability under the GST Acts.

B. Pending notice, admission and final hearing of this Petition, this Hon’ble Court may be pleased to restrained the learned respondent authorities from taking action against the Petitioner under Section 69 read with Section 132 of the GST Acts without following the due process of assessment and adjudication under Section 73/74 of the GST Acts of alleged evasion. of tax liability under the GST Acts.

C. The Hon’ble Court may be pleased to issue direction to the State and Central GST Authorities for not to take any coercive action of recovery without providing proper opportunity of being heard to the petitioner and without verifying the documents and evidences of the petitioner and without verifying the various provisions of the GST Act.

D. Ex parte ad interim relief in terms of prayer B may kindly be granted.

E. Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which act of kindness your petitioner shall forever pray.”

2. The Co-ordinate Bench of this Court vide order dated 25th November, 2019 issued the adinterim- relief that no coercive action shall be taken against the petitioner in connection with the subject matter of this petition.

3. Learned advocate Mr.Isani submitted that this petition is filed on the apprehension that the respondent shall take coercive steps against the petitioner without any basis.

4. On the other hand, learned Assistant Government Pleader Mr.Kathiriya submitted that in view of the decision of this Court in case of Vimal Yashwantgiri Goswami Versus State of Gujarat and Others in Special Civil Application No.13679 of 2019 and other allied matters, the respondents are bound by the directions given therein and no coercive steps shall be taken contrary to the directions given in the said decision.

5. In view of the above statement and submissions, learned advocate Mr.Isani seeks permission to withdraw this petition at this stage.

6. Without entering into the merits of the matter, the petition stands disposed of as withdrawn. Notice is discharged. Interim relief stands vacated.