"Court Grants Permission to Withdraw Special Leave Petition Due to Low Tax Effect, Leaves Legal Questions Unresolved".

The case involves a petitioner who, guided by the Department of Revenue, Ministry of Finance (F.No.390/Misc./116/2017-JC dated 22.08.2019), sought the court's permission to withdraw a special leave petition and other pending applications due to a minimal tax effect. The court granted the petitioner's request, subject to certain conditions. As a result, the special leave petition and the associated pending applications were dismissed as withdrawn. However, this action does not resolve the legal issues involved, leaving them open for future consideration. The proceedings were overseen by court masters Neetu Khajuria and Vidya Negi.

Learned counsel for the petitioner, on instructions issued by the Department of Revenue, Ministry of Finance vide F.No.390/Misc./116/2017-JC dated 22.08.2019, seeks permission to withdraw this special leave petition along with pending applications therein due to low tax effect.

Permission granted, subject to just exceptions.

The special leave petition and pending applications are dismissed as withdrawn, leaving question(s) of law open.

(NEETU KHAJURIA)

COURT MASTER

(VIDYA NEGI)

COURT MASTER