The present writ petition is disposed of as having become infructuous.
Section 54 of the CGST, Act, 2017 — Refund --—– The petitioner prayed for quashing of the proceedings initiated under Section 54(11) of the Act, 2017 against the refund claim filed by the Petitioner firm for the period of July, 2019 and August, 2019. The petitioner submitted that subsequent to the filing of the present writ petition, investigation has concluded and two SCNs dated 29th July, 2021 have been adjudicated upon. In view of the aforesaid development, the present writ petition has become infructuous.
Held that:- The Hon’ble High Court disposed he petition as having become infructuous.
The present writ petition is disposed of as having become infructuous.
Section 54 of the CGST, Act, 2017 — Refund --—– The petitioner prayed for quashing of the proceedings initiated under Section 54(11) of the Act, 2017 against the refund claim filed by the Petitioner firm for the period of July, 2019 and August, 2019. The petitioner submitted that subsequent to the filing of the present writ petition, investigation has concluded and two SCNs dated 29th July, 2021 have been adjudicated upon. In view of the aforesaid development, the present writ petition has become infructuous.
Held that:- The Hon’ble High Court disposed he petition as having become infructuous.