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of <h1>Taxpayer Successfully Withdraws Petition Under CGST Act Section 107, Preserving Future Appeal Rights Without Prejudicing Legal Arguments</h1> <h3>RAMESHBHAI RAVJIBHAI POKAL PROPRIETOR OF M/s OM METALS Versus ASSISTANT COMMISSIONER, CGST DIVISION RAJKOT 1</h3> RAMESHBHAI RAVJIBHAI POKAL PROPRIETOR OF M/s OM METALS Versus ASSISTANT COMMISSIONER, CGST DIVISION RAJKOT 1 - 2023 (78) G. S. T. L. 305 (Guj.) The Gujarat High Court allowed the petitioner to withdraw the petition to seek remedy under Section 107 of the CGST Act. The petition was disposed of as withdrawn, with the pendency of the petition considered for the appeal on the question of limitation. The Court did not delve into the merits of the case, keeping all contentions of the petitioner open.
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