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    <title>2021 (7) TMI 923 - DELHI HIGH COURT</title>
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    <description>The Court disposed of the petition, leaving the jurisdiction question open for future proceedings by Central Tax Officers. Despite the petitioner&#039;s insistence, the Court refrained from ruling on the jurisdiction issue in the absence of an active case, as the summons were withdrawn and proceedings closed. The respondent confirmed the withdrawal and closure of the inquiry proceedings initiated against the petitioner, based on an additional liability not disclosed in GST returns, which was later confirmed and deposited. The Court acknowledged the actions taken and decisions made by the State GST authority in this regard.</description>
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      <description>The Court disposed of the petition, leaving the jurisdiction question open for future proceedings by Central Tax Officers. Despite the petitioner&#039;s insistence, the Court refrained from ruling on the jurisdiction issue in the absence of an active case, as the summons were withdrawn and proceedings closed. The respondent confirmed the withdrawal and closure of the inquiry proceedings initiated against the petitioner, based on an additional liability not disclosed in GST returns, which was later confirmed and deposited. The Court acknowledged the actions taken and decisions made by the State GST authority in this regard.</description>
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