Learned HCGP appearing for the respondents has filed a memo, which reads as follows:-

“The Writ Petition is filed challenging the notice dated 01.12.2020 issued by the 3rd respondent under Section 122(1) of the CGST Act. The Respondent No.3 has now addressed a letter dated 02.02.2021 inspecting and informing the undersigned as follows:

“The enforcement report is submitted with details of observation made during the course of inspection and after verification of the book of accounts submitted by the tax payer. The report is submitted with advisory, to utilize the observations while initiating adjudication proceedings.  

The status of the case as to the enforcement authority is closed as soon as the report is submitted. The notice issued under Section 122(1) of the Act was merely to appraise the tax payer about observations made and the liability arising thereof. No adjudication proceeding to create a legal demand is initiated, nor will be initiated.

A copy of the communication addressed by the 3rd respondent to the undersigned is annexed to this memo.”

2. Learned counsel for the petitioner submits that in light of the stand taken by learned HCGP, the petitioner’s grievance for the present is addressed.

3. Keeping open the contentions, the petition is dismissed as not calling for adjudication in light of the stand taken by learned HCGP as reflected in the memo.