Heard counsel for the petitioners and Sri Namavarapu Rajeshwar Rao, Assistant Solicitor General appearing for respondents.

2. A memo has been filed on 28.04.2021 by the Assistant Solicitor General enclosing a letter dt.26.04.2021 addressed to him by the Principal Commissioner, Office of the Principal Commissioner of Central Tax, Hyderabad GST Commissionerate, Bhasheerbagh, Hyderabad, stating that amendment to Section 50 of the CGST Act, 2017 has been made effective from 01.07.2017 by the Finance Act, 2021 and provisions of Clause 112 of the Finance Act, 2021 would satisfy the claim of the petitioner.

3. M.V.K. Murthy, Senior Counsel appearing for the petitioners states that the contents of the letter dt.26.04.2021 written by the Principal Commissioner, Office of the Principal Commissioner of Central Tax, Hyderabad GST Commissionerate, Bhasheerbagh, Hyderabad, to the Assistant Solicitor General be recorded and the matter be closed.

4. In view of the said submission, the letter C.No. I/10/07/2021-Hyd Legal, dt.26.04.2021 of the Principal Commissioner, Office of the Principal Commissioner of Central Tax, Hyderabad GST Commissionerate, Bhasheerbagh, Hyderabad, is placed on record, which states that the amendment to Section 50 of the CGST Act, 2017 is made effective from 01.07.2017 as per the Finance Act, 2021.

5. Accordingly, the Writ Petition is closed. No order as to costs.

6. Consequently, miscellaneous petitions pending, if any, shall stand closed.