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The present petition is dismissed as withdrawn.

Input tax credit— This writ petition is filed with a prayer to issue a writ, order or direction in the nature of declaration to declare the reversal of input tax credit by the Respondent illegal as the same has been made under force and coercion on the date of search conducted at residential premises of the director and made under the signature of the director who is not authorized for the same. Petitioner states that he wishes to withdraw the present writ petition unconditionally. He also clarifies that the petitioner does not wish to press for refund or reversal of input tax credit till the investigation is complete. Held that— The statement made by learned counsel for petitioner is accepted by this Court & petitioner is held bound by the same and accordingly, the present petition is dismissed as withdrawn. It is clarified that no liberty has been given to the petitioner.
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