ORDER

The petitioners have assailed the communication/representation dated 27.06.2018 issued by respondent No.6 inter alia seeking a direction to respondent No.6 to act on the representation of the petitioner dated 6.03.2018 at Annexure G to the writ petition and sought for other consequential reliefs.

2. The petitioners claiming to be a private limited company incorporated under the Companies Act, 1956, are engaged in the business of trading in imported and domestically procured plastic and raw materials of plastics. It appears that on and after the last date prescribed, for filing Form GST Tran-1, the petitioner filed a representation on 6.3.2018 seeking to facilitate the petitioners for filing Form GST Tran-1. It is the grievance of the petitioners that, the respondent No.6 has issued the endorsement advising the petitioners to contact the respective individual officers for redressal of their grievance.

3. However, in view of the insertion of Rule 1 (1)(A) to Rule 117 of the Central Goods and Service Tax Rules, 2017, which provides that the Commissioner on the recommendations of the counsel, can extend the date for submitting the Form in GST Tran-1 by a further period not beyond March 2019 in respect of registered persons, who could not submit the said declaration on the common portal and the notification issued by the Commissioner dated 17th September 2018 extending the period for submitting the Form GST Tran-1 till 31.01.2019 for the class of registered persons, who could not submit the Form / declaration by the due date on account of the technical defect on the common portal, the writ petition does not survive for consideration and is rendered infructuous.

4. The petitioners are at liberty to avail the benefit of the notification issued by the Commissioner dated 17th September 2018.

5. Hence the writ petition stands dismissed as having become infructuous.