2025 (2) TMI 265

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....the Petitioner: Mr. Nikhil Gupta, Advocate, and Mr. Rishab Singla, Advocate,. For the Respondents: Mr. Rishabh Kapoor, Sr. Standing Counsel,. ARUN PALLI, J. (ORAL) 1. A certiorari is prayed for, to quash the Order-in-Original No. 12/Refund/CGST/Div-East-II/2022-23, dated August 26, 2022, passed by the Deputy Commissioner, Division East-II, GST & CX, Gurugram (respondent No. 2), whereby th....

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....ted by the respondent-authorities. 3. Upon being pointedly asked, learned counsel for the petitioner fairly concedes, for the impugned order is appealable, the petitioner had the option to prefer an appeal under Section 85 of the 1994 Act. Accordingly, after arguing the matter at some length, he submits that he be permitted to withdraw the petition to enable the petitioner to avail the said rem....