The grievance of the petitioners has been addressed to by the respondents by virtue of an Undertaking filed by the Assistant Commissioner of Central Taxes, North Division, Bengaluru, which Undertaking is accompanied with Form GST PMT-03 as recorded in the order dated 07.04.2021. It was further observed in the order dated 07.04.2021 on the basis of submission made on behalf of Revenue that the claimant could take credit of refund that was sanctioned based on PMT-03 that had been issued manually by accounting for such refund in the GSTR-3B monthly return.

2. Learned counsel for the Revenue submits that as regards the show cause notice dated 11.09.2020 bearing No. SCN No.85/2020-21 BZU issued by Office of The Principal Additional Director, Directorate General Goods and Service Taxes (Intelligence), Bengaluru Zonal Unit as regards the purported ineligible availing of input tax credit, in light of the stand taken by the Department by way of Undertaking dated 07.04.2021, the question of reopening of the aspect of input tax credit availed by the petitioners, consequent to the petitioners taking benefit in terms of the Undertaking recorded in the order dated 07.04.2021, would not arise and there would be no further proceedings pursuant to such show cause notice in a manner adverse to the interests of the petitioners. The said submission is taken note of.

3. The undertaking on behalf of the petitioners that insofar as refund that has been sanctioned, they would give up their right to claim interest in light of redressal of their grievances, is taken note of.

4. Taking note of the order dated 07.04.2021 and the Undertaking of the Department as recorded on 07.04.2021 and the stand of the Department as regards the show cause notice dated 11.09.2020 and in light of the orders passed in this petition on various dates, no further grievance of the petitioner survives for redressal and accordingly further adjudication in the matter does not arise.

Accordingly, in light of the above discussion, this petition is disposed off as not calling for any further orders.