Present writ petition has been filed with the following prayers:

“(a) Issue a writ, order or direction in the nature of certiorari for quashing of the proceedings initiated under C.No. DL / GST South / Naraina / R-52 / Refund / S.H. Export / 329 / 2019 by the Principal Commissioner of C.G.S.T., Delhi South Commissionerate under Section 54(11) of the Central Goods and Service Tax Act, 2017 against the refund claim filed by the Petitioner firm for the period of July, 2019 and August, 2019; and/or

(b) Issue a writ, order or direction in the nature of certiorari to quash the communication dated 10.11.2020 (copy not supplied to the Petitioner however, reproduced in order dated 11.11.2020 passed by this Hon’ble Court in W.P.(C) No.8844 of 2020) and the communication dated 17.11.2020 (Annexure P-14) vide which they informed the Petitioner regarding the proceeding under Section 54(11) of the Central Goods and Service Tax Act, 2017 and granted the personal hearing; and/or

(c) Issue a writ, order or direction in the nature of mandamus to direct the Respondents to release the refund qua the refund application filed by them in respect of export for the month of July, 2019 and August, 2019; and/or

(d) Issue a writ, order or direction in the nature of mandamus to direct the Respondents to make the payment of interest on the refund amount for the period of July, 2019 and August, 2019;

(e) Grant the cost of the petition; and”

Today, learned counsel for the petitioner states that subsequent to the filing of the present writ petition, investigation has concluded and two Show Cause Notices dated 29th July, 2021 have been adjudicated upon.

She further states that in view of the aforesaid development, the present writ petition has become infructuous.

In view of the aforesaid statements, the present writ petition is disposed of as having become infructuous. However, it is clarified that the petitioner is at liberty to challenge the order dated 29th September, 2021 passed by the respondents in accordance with law. Rights and contentions of all the parties are left open.