M/S. Hyderabad Study Circle, v. Union Of India, Rep. By The Secretary To The Government

THE HON'BLE SRI JUSTICE C.V.NAGARJUNA REDDY AND THE HON'BLE SRI JUSTICE M.S.K.JAISWAL WRIT PETITION No.43033 of 2017 22.12.2017 Between:

M/s.Hyderabad Study Circle, Hyderabad ..Petitioner and Union of India, represented by the Secretary to the Government of India, Finance Department, New Delhi and others ..Respondents Counsel for the petitioner: Mr.K.Vasanth Kumar, for Mr.A.V.Raghu Ram Counsel for respondent No.1: Mr.A.Lakshman, Assistant Solicitor General Counsel for respondent Nos.2 to 5: Mr.B.Narasimha Sarma, Standing Counsel for Customs, Central Excise and Service Tax The Court made the following:

CVNR,J & MSKJ,J W.P.No.43033 of 2017 22.12.2017 ORDER: (Per the Hon'ble Sri Justice C.V.Nagarjuna Reddy) This writ petition is filed for a mandamus to declare the action of the respondents in refusing to refund the excess amount of Rs.4,35,178/- paid by the petitioner while paying the tax under the Voluntary Compliance Encouragement Scheme, 2013 as illegal and arbitrary. 2.

After arguing the case, Mr.K.Vasanth Kumar, learned counsel representing Mr.A.V.Raghu Ram, learned counsel for the petitioner, has requested for permission of the Court to withdraw the writ petition with liberty to his client to file a fresh writ petition challenging the vires of Section 109 of the Finance Act, 2013.

3.

This Writ Petition is, accordingly, dismissed as withdrawn with liberty to the petitioner in terms of the prayer made. __________________________ C.V.NAGARJUNA REDDY, J ________________ M.S.K.JAISWAL, J 22nd December, 2017 GHN