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    <description>The appeals and pending applications were dismissed as withdrawn, with certain appeals de-linked for separate consideration. Writ petitions regarding tax liabilities under two crores were discussed, referencing prior decisions and advocating for a holistic approach. The Department agreed to represent the matter to the CBIC within a specified timeframe. The hearing was deferred to a future date, with cases listed for directions in the miscellaneous list for further proceedings.</description>
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      <description>The appeals and pending applications were dismissed as withdrawn, with certain appeals de-linked for separate consideration. Writ petitions regarding tax liabilities under two crores were discussed, referencing prior decisions and advocating for a holistic approach. The Department agreed to represent the matter to the CBIC within a specified timeframe. The hearing was deferred to a future date, with cases listed for directions in the miscellaneous list for further proceedings.</description>
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