No explicit prohibition on withdrawal of Appeal filed with AAAR

In re Rasi Nutri Foods (GST AAAR Tamilnadu) In the case at hand, when an opportunity of being heard was extended to the appellant, they sought withdrawal of appeal. The appellant, in this regard, has relied on the decisions of the Hon’ble Supreme Court in the case of Rajendra Prasad Gupta Vs Prakash Chandra Mishra and others-2011(1) TMI 175-SC, wherein the Hon’ble Supreme Court held that ‘Every procedure is to be understood as permissible in law till it is shown to be prohibited in law and as a matter of general principle, prohibition cannot be presumed’. Abiding the la...