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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.

Section 140 of the CGST Act — Transitional Credit – The petitioner prayed for directing the Respondent Authorities to reopen the Form GST TRAN-1 and enable the petitioner to file the GST TRAN-1 and transfer the transitional credit into its electronic credit ledge. The respondent counsel submitted 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. He has also stated that the entire claim of ITC has been allowed by the Assessing Authority. The petitioner counsel submitted that the grievance of the petitioner has been redressed by giving due credit to the ITC to the petitioner in the Financial Year 2017-18 under the VAT Act and CST Act. He further sought permission to withdraw this writ petition. Held that:- The Hon’ble High Court dismissed the writ petition as withdrawn.