Writ petitioner approached this Court for the following reliefs:

A. For issuance of appropriate writ, order or direction, including the Writ of Mandamus directing the Respondent Authorities to reopen the Form GST TRAN-I and enable the petitioner to file the GST TRAN-1 and transfer the transitional credit into its electronic credit ledge.

B. For issuance of further appropriate writ, order or direction, including the Writ of Mandamus directing the Respondent Authorities to transfer the input tax credit as state tax in petitioner’ electronic credit ledger maintained on GST Portal commonly known as Common Portal.

C. For issuance of further appropriate writ, order or direction, including the Writ of Mandamus directing the Respondent Authorities to allow your petitioner to file the pending returns by setting off the un-utilised input tax credit as state tax with the tax liability in accordance with the provision of SGST Act, CGST Act and IGST Act without payment of interest and late fee.

Counter affidavit have been filed both by the State respondent and by CGST. A physical demonstration of the functioning of the GSTN Portal was organized on 15-12.2020 for proper appreciation of the case of the petitioner relating to his grievance of denial of transitional credit into its electronic credit ledger. During course of physical demonstration, officers of GST Network and Assistant Commissioner, CGST, Ranchi as also Deputy Commissioner, Dhanbad Urban Circle State Tax, were present.

A supplementary counter affidavit has been filed on behalf of the respondents in the light of the order dated 15.12.2020, wherein the State Tax Officer, Dhanbad has stated that the Assessment order for the year 2017-18 in respect of the petitioner has already been passed by the then Assessing Authority on 28.12.2019 for the period from April, 2017 to June, 2017 and the petitioner had claimed ₹ 18,05,306.69 as net amount of Input Tax. He has also stated that in the assessment order dated 28.12.2019, the entire claim of ITC has been allowed by the Assessing Authority. Out of ITC amount of ₹ 18,05,306.69, ₹ 16,15,626.69 has been adjusted against VAT liability and the balance ₹ 1,89,680.00 has been adjusted against CST liability and on the basis of this fact it has been further stated that the petitioner has exhausted all the VAT ITC at the expiry of 1st Quarter of Financial Year 2017-18 ending on 30.06.2017.

Learned counsel appearing on behalf of the petitioner submits that the grievance of the petitioner in connection with availment of ITC has been redressed by giving due credit to the ITC to the petitioner in the Financial Year 2017-18 ending on 30.06.2017 under the VAT Act and CST Act. Upon this, learned counsel for the petitioner seeks permission to withdraw this writ petition.

Accordingly, this writ petition is dismissed as withdrawn.