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Petitioner submits that he would like to withdraw these writ petitions and further seeks liberty of this Court to file it afresh by challenging the vires of Section 174(2) of CGST Act

Section 174 of the CGST Act, 2017— The petitioner submitted that he would like to withdraw the writ petitions and further seeks liberty of this Court to file it afresh by challenging the vires of Section 174(2) of the Act, 2017. The vires of the provision has not been assailed in the present writ petitions.
Held that:- The Hon’ble High Court dismissed the writ petitions and allowed for withdrawal with liberty to the petitioner to re-file.—Eris Lifesciences Ltd. Vs. Union of India And 2 Ors., Commissioner of Goods And Service Tax, State of Assam and Sun Pharma Laboratories Ltd. Versus Union of India And 2 Ors, Commissioner of Goods And Service Tax, State of Assam [2020] 25 TAXLOK.COM 014 (Gauhati)