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This Writ Petition is dismissed as withdrawn.

Section 140 of CGST Act, 2017 — Transitional Credit – The petitioner submitted that he filed the GST TRAN-1 on 27.12.2017 declaring carried forward credit of Rs. 82,91,19,712/- in terms of Section 140(1) and (3) of the Act. The Petitioner filed periodical return in Form GSTR-3B for the period July 2017 to November 2017 wherein Petitioner discharged output liability of Rs. 86,96,78,402/- in cash out of their total output liability of Rs. 3,06,54,78,517/-. Later on he sought permission from the respondent to revise the returns in GSTR-3B for the period from July 2017 onwards to enable him to utilize the credit carried forward through GST TRAN-1 from July 2017 onward. No response was forthcoming to the letter dated 18.06.2020.The court observed that the Petitioner received e-mail dated 03.11.2020 containing a copy of Intimation dated 30.09.2020 which dismissed his representation dated 18.06.2020. Therefore, considering this, the prayer in the instant writ has become infructuous. Held that:- The Hon’ble High Court dismissed the writ as withdrawn.