M/S Real 11 Fantasy Sports LLP vs. Additional Director, Directorate General Of Goods And Services Tax Intelligence Meerut And 3 Others

Held

The Court permitted the petitioner to withdraw the writ petition. The reasoning was based on the petitioner's request to withdraw the petition due to the subsequent passing of a final order under Section 74 of the UPGST/CGST Act, 2017. The revenue and the State did not object to this request. Therefore, the Court dismissed the writ petition as withdrawn. No specific findings were made on the merits of the case, as the petition was disposed of on the procedural ground of withdrawal. The operative direction was to dismiss the writ petition as withdrawn.

Facts

The petitioner, M/S Real 11 Fantasy Sports Llp, filed a writ petition before the Allahabad High Court. During the pendency of this petition, a final order was passed under Section 74 of the UPGST/CGST Act, 2017, on October 14, 2026. The petitioner's counsel then informed the Court that a final order had been passed and requested permission to withdraw the writ petition. The counsel for the revenue and the State had no objection to this request.

Key Issues

1. Whether the petitioner should be permitted to withdraw the writ petition, given that a final order has been passed under Section 74 of the UPGST/CGST Act, 2017, during the pendency of the petition. Petitioner's contention: The petitioner, through their counsel, prayed to withdraw the writ petition as a final order under Section 74 of the UPGST/CGST Act, 2017, had been passed after the institution of the writ petition. Revenue/State's contention: The counsel for the revenue and the learned Standing Counsel for the State had no objection to the petitioner's request to withdraw the petition.