[2025:RJ-JP:5491-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 8971/2020 Commissioner Of Central Goods And Service Tax- Alwar, Commissionerate Alwar, Having Its Office At A Block, Surya Nagar, Alwar In The State Of Rajasthan. ----Petitioner Versus Shilpi Cables Technologies Limited, Having Its Office At Sp-1037, Riico Industrial Area, Chopanki, Bhiwadi, Alwar-301019, Rajasthan Through Authorised Signatory. ----Respondent For Petitioner : Mr. C.S. Sinha, Sr. Standing Counsel with Mr. Mayank Kanwar, Adv. For Respondent : Mr. R.K. Hasija, Adv. (through VC) HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE BHUWAN GOYAL Order 07/02/2025 1. Since, the tax effect in this petition is below Rupees Two Crores, in view of the circular of the Central Board of Direct Taxes dated 06.08.2024, learned counsel for the petitioner seeks permission to withdraw the petition. 2. The petition is dismissed as withdrawn. 3. The formulated substantial question of law is kept open. 4. The Department shall be at liberty to move an application for revival in case the matter is not covered under the circular. (BHUWAN GOYAL),J (INDERJEET SINGH),J AARZOO ARORA /85