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    <description>The GHC permitted the petitioner to withdraw the petition under Section 107 of CGST Act. The court disposed of the petition as withdrawn, preserving the limitation issue for potential future appeal. All petitioner&#039;s contentions remained open, with no examination of case merits.</description>
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      <description>The GHC permitted the petitioner to withdraw the petition under Section 107 of CGST Act. The court disposed of the petition as withdrawn, preserving the limitation issue for potential future appeal. All petitioner&#039;s contentions remained open, with no examination of case merits.</description>
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