Learned counsel for the petitioner has filed a memo under cover of email dated 04.12.2020 upon instructions from the petitioner reading thus,

‘1.The Petitioner filed the Form GST TRAN-1 on 27.12.2017 declaring carried forward credit of ₹ 82,91,19,712/- in terms of Section 140(1) and (3) of the CGST Act, 2017.

2.The Petitioner filed periodical return in Form GSTR 3B for the period July 2017 to November 2017 wherein Petitioner discharged output liability of ₹ 86,96,78,402/- in cash out of their total output liability of ₹ 3,06,54,78,517/-.

3.The Petitioner had filed letter and an e-mail dated 18.06.2020 addressed to the Respondent No.7, seeking permission to revise the returns in GSTR-3B for the period from July 2017 onwards to enable them to utilize the credit carried forward through GST TRAN-1 from July 2017 onwards and thereafter file the revised GSTR-3B based on the re-casted liabilities.

4.No response was forthcoming to the said Letter dated 18.06.2020.

Aggrieved, the Petitioner filed the instant Writ Petition No.15467/2020 praying for a Writ of Mandamus to be issued to the Respondent No.7 to respond to the Petitioner’s Representation dated 18.06.2020.

5.The said WP No.15467/2020 was listed for hearing on 29.10.2020.

Subsequently, the Petitioner received e-mail dated 03.11.2020 containing a copy of Intimation dated 30.09.2020 which summarily dismissed the Petitioner’s representation dated 18.06.2020. Considering this, the prayer in the instant WP.No.15467/2020 has become infructuous. WP No.15467/2020 with liberty to file a fresh Writ Petition against the Intimation dated 30.09.2020 and thus render justice.’

2. In the light of the aforesaid, this Writ Petition is dismissed as withdrawn.

Liberty is granted to the petitioner to challenge the order dated 30.09.2020 in accordance with law. No costs.