Petition dismissed as not pressed after counsel withdrew challenge to notices on alleged fraudulent ITC from phantom firms

Petition in the SC concerning maintainability of challenge to notices for alleged availment and onward passing of fraudulent ITC based on invoices from non-existent firms, and alleged failure to consider petitioner's replies, was not pressed by the petitioner. The matter raised the High Court's view that it cannot reassess factual findings or act as an appellate forum on disputed facts. The petitioner's counsel withdrew press of the petition, and the Supreme Court dismissed the petition as not pressed.

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SUPREME COURT OF INDIA: Petition before the Court proceeded to hearing but, during argument, the learned counsel for the petitioner stated that he "does not want to press this petition." On that basis the Court ordered that the petition be "dismissed as not pressed." No respondent counsel appeared. Procedurally, the disposition rests solely on the petitioner's counsel electing not to press the matter; there is no adjudication on the merits, no examination of substantive issues, and no determination of rights or liabilities. The order is a summary procedural dismissal for want of prosecution as manifested by counsel's withdrawal of pursuit, leaving the underlying claims unresolved and preserving any procedural or substantive consequences that flow from a dismissal on that ground.

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