Piyush Goyal vs. Directorate General Of GST Intelligence Delhi Zonal Unit & Anr.

Held

The Court noted the submission of the learned counsel for the petitioner that the petitioner has been granted bail by the competent court and, consequently, has instructions not to press the present petition. Based on this submission, the Court held that the present petition is disposed of as withdrawn. No other issues were decided on merits. The ratio decidendi is that if a petitioner instructs their counsel not to press a petition, and the underlying reason for the petition (such as seeking pre-arrest bail or challenging an action pending bail) is rendered moot by subsequent events like bail being granted, the Court will dispose of the petition as withdrawn.

Facts

The petitioner, Piyush Goyal, filed a writ petition before the Delhi High Court. The petition was against the Directorate General of GST Intelligence, Delhi Zonal Unit, and another respondent. The specific tax period and the order or action under challenge are not detailed in the provided text. The procedural history indicates that the petitioner has been granted bail by the competent court. The petitioner's counsel informed the court that they have instructions not to press the present petition.

Key Issues

1. Whether the present writ petition should be dismissed as withdrawn in light of the petitioner being granted bail and having instructions not to press the petition. The petitioner's counsel argued that due to the grant of bail, they no longer wish to pursue the petition. The respondents' arguments are not recorded in the judgment.