Upon directives from the Department of Revenue, the Ministry of Finance's counsel has been permitted to withdraw a special leave petition, along with related pending applications, due to their negligible tax implications. The court has approved this withdrawal under certain conditions. However, the withdrawal has led to the dismissal of the petition and the connected applications, leaving certain legal queries unresolved.
In a case presided over by Court Masters Neetu Khajuria and Vidya Negi, the Ministry of Finance, following instructions from the Department of Revenue, moved to withdraw a special leave petition and associated applications due to minor tax implications. Permission for withdrawal was granted, subject to certain conditions, leading to the dismissal of the petition and its related applications. Despite the dismissal, the case leaves several legal questions open and unaddressed.

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The special leave petition and pending applications are dismissed as withdrawn, leaving question(s) of law open.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