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        <h1>Petition for Default Bail Withdrawn, Emphasis on Legal Procedures</h1> <h3>Nitin Jain Versus Directorate General of Goods and Service Tax Intelligence, Gurugram and others</h3> The High Court of Punjab and Haryana allowed the petitioner's request to withdraw the petition seeking default bail under Section 167(2) Cr.PC and granted ... Permisstion to withdraw petition - Grant of Bail - evasion of tax - offences under Section 132(1)(a) (b) ( c) (d) read with 132 (1) (i) (ii) of CGST Act - HELD THAT:- Petition dismissed as withdrawn. Issues:Petitioner seeking default bail under Section 167(2) Cr.PC after dismissal of the application, challenge to the order dated 24.4.2020 (P-2), prayer for grant of bail, revisability of the impugned order under Section 397 Cr.PC, permission to withdraw the instant petition, liberty to file a fresh writ petition.Analysis:The judgment by the High Court of Punjab and Haryana dealt with a case where the petitioner, the proprietor of two firms facing proceedings under the CGST Act, sought default bail under Section 167(2) Cr.PC following the dismissal of the application. The petitioner was arrested in accordance with Section 69 of the CGST Act, 2017. The challenge in the writ petition was against the order dated 24.4.2020 (P-2) and a prayer for bail, citing precedents from various High Court judgments. The court noted that the impugned order was passed by JMFC, Gurugram and considered it revisable under Section 397 Cr.PC, while acknowledging that other claims could provide separate causes of action. During the hearing, the petitioner's counsel requested permission to withdraw the petition to file a fresh one, if necessary, to seek a remedy in accordance with the law.The court granted the petitioner's request and dismissed the petition as withdrawn, with the liberty to file a new writ petition with better particulars demonstrating a proper cause of action. It was explicitly stated that the withdrawal of the present petition would not impede the filing of a fresh petition with improved details to establish a valid cause of action. The judgment emphasized the importance of adhering to legal procedures and ensuring that petitions are filed with clarity and specificity to support the claims effectively.

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