Present Writ Petition has been filed with the following prayers:

“(a) Issue a writ, order or direction in the nature of declaration to declare the reversal of input tax credit by the Respondent on 22.07.2021 illegal as the same has been made under force and coercion on the date of search conducted at residential premises of the director and made under the signature of the director who is not authorized for the same; and/or

(b) Issue a writ, order or direction in the nature of mandamus to the Respondents to refund the input tax credit amounting to ₹ 19,65,00,000/-, which has been reversed on 22.07.2021 with interest @ 7% per annum from the date of payment till date of refund; and/or

(c) Issue a writ, order or direction in the nature of mandamus to direct the Respondents to restrain from coercing the Petitioner to make any payment without issuing notice under Section 74(1) of the Central Goods and Services Tax Act, 2017 and follow the procedure therein; and/or

(d) Issue a writ, order or direction in the nature of mandamus to the Respondents to provide copy of panchnama with regard to search which was conducted at the office premises of the Petitioner on 20.07.2021 and/or 21.07.2021 as also that of residential premises; and/or

(e) Issue a writ, order or direction in the nature of mandamus to the Respondents to provide the DSC / digital signatures of the directors of the Petitioner; and/or

(f) Issue a writ, order or direction in the nature of mandamus to the Respondents to provide the copies of documents that have been seized under the provisions of Section 67(5) of the Central Goods and Services Tax Act, 2017; and/or

(g) Grant cost of the petition; and”

Learned counsel for the petitioner on instructions states that he wishes to withdraw the present writ petition unconditionally. He also clarifies that the petitioner does not wish to press for refund or reversal of input tax credit till the investigation is complete. Learned counsel for the respondents states that the petitioner has not complied with the directions passed by this Court on 24th September, 2021 wherein the petitioner’s director Mr.Tarun Jain was directed to join investigation.

This Court is of the view that if Mr.Tarun Jain has not joined the investigation, the respondents are at liberty to take action in accordance with law.

The statement made by learned counsel for petitioner is accepted by this Court & petitioner is held bound by the same and accordingly, the present petition is dismissed as withdrawn. It is clarified that no liberty has been given to the petitioner.