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The appeal is allowed and the writ petition stands dismissed as withdrawn, without prejudice to the right of the appellant to pursue his application before the Advance Ruling Authority.

Writ Petition — Imposition of costs while withdrawing the appeal –This appeal is limited for a relief against the observations and directions contained in paragraphs (41) and (42) of the impugned judgment dated 28.2.2020, in a challenge raised by the appellant in W.P.No.24412 of 2019 relating to a dispute regarding acceptance of a bid and award of a contract pursuant to the tender notice dated 19.2.2019. Another writ petition W.P.No.27267 of 2019, wherein the petitioner claimed the bid for itself, Both the writ petitions have been dismissed by the learned Single Judge. The appellant submitted that the endorsement was made for withdrawal of the writ petition was unequivocal, as the appellant did not wish to contest the writ petition since he was pursuing his application before the AAA, the Court ought to have simply dismissed the writ petition and there was no justification for having imposed costs. The Court instead of passing an order of dismissing the writ petition permitting the appellant to withdraw the same, has proceeded to express its anguish on account of the pendency of the writ petition terming it for frustrating the tender process. The Appellant is only contesting the observations made with regard to the right of withdrawal and the imposition of costs in the present appeal.
Held that:- The Hon’ble High Court held that the appellant had a right to withdraw the writ petition and having exercised that right, there was no legal impediment in granting permission to withdraw the writ petition. The Court allowed the appeal only to the extent that paragraphs (41) and (42) in so far as the present appellant is concerned would stand set aside.—Padmavathi Hospitality And Facilities Management Service Vs. The Tamil Nadu Medical Service Corporation, The Director of Medical Education Directorate of Medical Education Kilpauk, Chennai, The Assistant Commissioner GST Chennai, Krystal Integrated Services Pvt. Ltd., The Assistant Commissioner (CT) , Tamil Nadu Advance Ruling Authority [2020] 28 TAXLOK.COM 026 (Madras)