1. We have heard Mr. Hasit Dave, the learned counsel appearing for the writ applicant. The subject of challenge in the present litigation is to the show cause notice dated 18.09.2020 issued by the respondent no. 2 under Section 130 of the CGST Act, 2017.

2. After arguing the matter for some time and as this Court was not inclined to interfere at the this stage of show cause notice, Mr. Dave, made a request that he may be permitted to withdraw this writ application leaving it open for him to raise all the legal contentions available to him including the issue of jurisdiction.

3. It is needless to say that it shall be open for the writ applicant to raise all the legal contentions available to him in law including the contentions raised in the present writ application before the respondent no. 2. The respondent no. 2 shall adjudicate the show cause notice without being influenced by the fact that this Court has declined to entertain this writ application. We clarify that we have declined to entertain the writ application only on the ground that the matter is still at the stage of show cause notice.

4. With the above, this writ application stands disposed of, as not pressed. Direct service permitted.