Liberty Chemtrade Petition Withdrawn Post GST Amendment

Authority: High Court of Gujarat at Ahmedabad

Order Date: 30 September 2026

Case Overview

• Petition No. 5637 of 2018 filed by M/s Liberty Chemtrade Pvt Ltd against the Union of India & others under a Special Civil Application.
• The petition sought relief concerning provisions of Section 159 of the Central Goods and Services Tax Act, 2017.
• During the hearing, parties acknowledged that the amendment to Section 159 issued by notification dated 31 March 2023 made the relief sought infructuous.
• Counsel for the petitioner, Mr. Anand Nainawati, requested withdrawal of the writ petition, reserving liberty for any surviving grievance.

Final Outcome

• The Court granted the withdrawal request; the writ petition is disposed of as withdrawn.
• The Court noted that any remaining grievance may be pursued by the petitioner in the appropriate forum.

Topics: GST Amendment, Court Withdrawal