In the instant writ petition, petitioner has prayed for following reliefs:
a) For issuance of an appropriate writ / order / direction including writ of Certiorari quashing and setting aside the Order No. C.No.V(30)50 / Prev / Int. Recovery / Ran(H)/2019/1529 dated 14/17.02.2020 (Annexure-7) issued under the pen and signature of respondent no.2 whereby and where under liability has been imposed upon the petitioner to pay interest U/s 50 of the Goods & Service Tax Act, 2017 for delay in filing of GSTR-3B Returns resulting into delayed payment of “Gross Tax Liability” for the Financial year 2019-20 up to December, 2019.
b) For issuance of an appropriate writ / order / direction including writ of Certiorari quashing and setting aside the Order No. C. No.IV (04) 05/ GSTR-1 & 3B/R-IV / Hzb / CGST/19-20/75 dated 14.02.2020 (Annexure-8) issued under the pen and signature of respondent no. 3 whereby and where under the petitioner has been directed to pay the amount of interest for the financial year 2017-18 within 07 days failing which proceedings will be initialed for recovery of the said amount of interest under provisions of extant law.
c) For issuance of an appropriate writ / order / direction including Writ of Mandamus declaring the action of the Respondents in demanding interest to the tune of ₹ 1,19,77,877/- for the period 2017-18 by determining the due date of payment of tax from the due date of filing of GSTR-3B Return to the actual date of filing of GSTR-3B Return for the particular month, is absolutely arbitrary, illegal and contrary to the provisions of Section 50 of the Central Goods and Service Tax Act, 2017
d) For issuance of further appropriate writ/order/direction including Writ of Mandamus declaring that the action of the Respondent authority in realizing the interest amounting to ₹ 1,19,77,877/- for the period 2017-18 from the Petitioner without issuance of any show cause notice and without passing any adjudicatory order, is wholly illegal, arbitrary and violative of Article 265 of the Constitution of India.
Learned counsel for the petitioner Mr. Chanchal Jain seeks permission to withdraw this petition on instructions. Learned counsel Mr. Amit Kumar appears for the respondent CGST.
In view of the request made by learned counsel for the petitioner, the writ petition is dismissed as withdrawn.