Ketan Shroff S/O Madhusudan Shroff vs. Superintendent And Anr

Facts

The applicant, Ketan Shroff, filed an Anticipatory Bail Application (ABA No. 2114 of 2022) before the Bombay High Court. The application was filed against the Superintendent, Office of the Principal Commissioner, CGST & CX (Respondent No. 1) and the State of Maharashtra (Respondent No. 2). The specific tax period, the order or action under challenge, the authority that passed it, and the amount in dispute are not recorded in the provided judgment. The procedural history leading to this application is also not detailed.

Held

The Court granted the applicant's request to withdraw the anticipatory bail application. The applicant was given liberty to seek an appropriate remedy available in law. The ad-interim relief that was previously granted to the applicant was extended for a period of four weeks from the date of the order. No specific findings were made on the merits of the case, as the application was withdrawn. The Court's decision was based on the applicant's request for withdrawal and the need to continue existing interim protection for a limited period.

Key Issues

The Court was not required to decide any substantive issues of law or fact. The primary question was whether the applicant should be granted leave to withdraw the anticipatory bail application. The applicant's counsel sought leave to withdraw the application with liberty to pursue an appropriate legal remedy. The respondents' contentions are not recorded in the judgment, as the application was withdrawn by the applicant.