1. Pursuant to the order passed by this Court dated 19th June, 2019, the Gujarat Commissionerate verified the credit availed by the writ-applicant and accordingly, issued a certificate in that regard. This part of the procedure is completed.

2. On 26th December, 2019 this Court passed the following order.

“The learned advocate for the petitioners has placed on record a certificate of verification dated 23.7.2019 issued by the office of the Principal Commissioner, Central GST, Commissionerate, Ahmedabad South. The same is taken on record.

The learned counsel has submitted that the only prayer which survives in the present petition is the relief claimed vide paragraph 14(d) of the petition.

Stand over to 22nd January, 2020.”  

3. Thus, now the only relief, which is prayed for is in terms of Paragraph 14(d) of the petition. Paragraph 14(d) reads thus:

“14(d) Issue a writ, order or direction in the nature of prohibition directing the Respondents to not impose/waive any late fee, interest and penalty on the petitioner for the delayed filing of GSTR-3B and GSTR-1 for the period commencing January 2018 till the transition credit is made available to the petitioner;”

4. It is pointed out by Mr. Contractor that till this date, no proceedings have been initiated as apprehended. It is just an apprehension on the basis of which the writ-applicant is praying for in terms of Paragraph 14(d).

5. Mr. Contractor is not pressing this application so far as the relief in terms of Paragraph-14(d) is concerned. The other aspects have been taken care of. In such circumstances, no further adjudication is required.

This petition stands disposed of.