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    <title>2020 (9) TMI 684 - MADRAS HIGH COURT</title>
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    <description>The court allowed the appeal, setting aside the observations and directions in paragraphs (41) and (42) of the impugned judgment. The appellant&#039;s right to withdraw the writ petition was upheld, emphasizing that such right is almost absolute. The court dismissed the writ petition as withdrawn, without imposing any costs, allowing the appellant to pursue the application before the Advance Ruling Authority. The court highlighted the applicability of Order XXIII Rule 1 of the Civil Procedure Code to writ petitions based on public policy considerations.</description>
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      <description>The court allowed the appeal, setting aside the observations and directions in paragraphs (41) and (42) of the impugned judgment. The appellant&#039;s right to withdraw the writ petition was upheld, emphasizing that such right is almost absolute. The court dismissed the writ petition as withdrawn, without imposing any costs, allowing the appellant to pursue the application before the Advance Ruling Authority. The court highlighted the applicability of Order XXIII Rule 1 of the Civil Procedure Code to writ petitions based on public policy considerations.</description>
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