We have heard Mr. Tarun Gulati, learned senior counsel assisted by Mr. Nikhil Gupta, representing Mr. Srinivasa Rao Kudupudi – learned counsel for the petitioners as well as Mr. N. Harinath, learned Assistant Solicitor General for respondents 1 and 3, Mr. Y. N. Vivekananda, learned Government Pleader attached to the Office of the learned Additional Advocate General-II for respondents 2, 5 and 6 and Mr. Suresh Kumar Routhu, learned standing counsel for respondent No.4.

2. In these two Writ Petitions, one filed by Bharti Airtel Limited and the other by Bharti Telemedia Limited, the petitioners challenged Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 as ultra vires and unconstitutional. Challenge is also made to separate orders, both dated 16.11.2020, passed by respondent No.6, whereby assessment of the amount of ₹ 11,44,83,005/- (W.P.No.24826 of 2020) and ₹ 47,48,748/- (W.P.No.24904 of 2020) was confirmed and the petitioners were directed to pay the said tax along with applicable penalty under Section 73 and interest payable thereon under Section 50 of the Andhra Pradesh Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017.

3. Mr. Tarun Gulati submits that he may be permitted to withdraw these two Writ Petitions with liberty to avail alternative remedy available in law. He further submits that he may also be HCJ & CPKJ granted liberty to independently challenge Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 as ultra vires and unconstitutional.

4. Prayer made is not objected to by Mr. Harinath, learned Asst. Solicitor General for respondents 1 and 3 and Mr. Y.N. Vivekananda, learned Government Pleader attached to the Office of the learned Additional Advocate General-II for respondents 2, 5 and 6. Mr. Suresh Kumar Routhu, learned standing counsel for respondent No.4, has made no comments on the prayers made.

5. On due consideration, without expressing any opinion on the merits of the case, the Writ Petitions are disposed of on withdrawal with liberty as prayed for. No order as to costs. Pending miscellaneous applications, if any, shall stand closed.