IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.124 of 2025 ====================================================== Syed Shah Enayat Hussain Waqf thriough its Motawalli Shah Fakhre Alam aged about 46 years, Male, Son of Late Syed Shah Hasan Mani, R/o- Shah Manzil, Near Masjid Shah Market, P.S.- Kotwali, District- Bhagalpur, Bihar. ... ... Petitioner/s Versus 1. The Union of India through Deputy/Assistant Commissioner Central G.S.T. and CX Division, Bhagalpur. 2. The Assistant Commissioner CGST and CX Division, Bhagalpur, R/o- Ground Floor, Kiran Vatika, Shitla Asthan Road, Tilkamanjhi, Bhagalpur- 812001. 3. The Commissioner of Income Tax, Bhagalpur, R/o- Kutchery Chowk, Bhagalpur- 812001. 4. The Income Tax Officer (Tech) for Commissioner of Income Tax, Bhagalpur, R/o- Kutchery Chowk, Bhagalpur- 812001. 5. The Assistant Commissioner CGST and CX Division, Bhagalpur. 6. The Superintendent CGST, Range Bhagalpur, R/o- 2nd Floor Abhinav Hussain, S.K. Tarafdari Road, Adampur, Bhagalpur. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Syed Firoz Raza, Advocate Mr. Arshad Alam, Advocate For the U.O.I. : Dr. Krishna Nandan Singh, Sr. Advocate (ASGI) Mr. Anshuman Singh, Senior SC, CGST & CX Mr. Shivaditya Dhari Sinha, Advocate Mrs. Archana, Senior Advocate, SC of IT Ms. Shilpi Keshri, JC to IT ====================================================== CORAM: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD and HONOURABLE MR. JUSTICE RAMESH CHAND MALVIYA ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD) 13 07-08-2026 After some arguments, learned counsel for the petitioner seeks permission to withdraw the writ application with liberty to avail his remedy under Section 85 of the CGST Act 2017. 2. Learned ASG for the department of CGST and CX Patna High Court CWJC No.124 of 2025(13) dt.07-08-2026 2/2 has no objection to the same. 3. In these circumstances, the writ application is permitted to be withdrawn with liberty as prayed for. 4. If the appeal is preferred within a period of thirty days from today, the appellate authority shall consider the same on its own merit taking into account that the petitioner was availing its remedy by filing the present writ application under some bona-fide beliefs. 5 This writ application stands disposed of. Harshita/- (Rajeev Ranjan Prasad, J) ( Ramesh Chand Malviya, J) U