- (1.) The petitioner has filed the writ petition with following prayer: "(a) issue a writ, order or direction in the nature of Certiorari quashing the orders dated 10.05.2017 and 30.06.2017 (Annexures-8 and 10 to the writ petition respectively) passed by the assessing authority; in the alternative (b) issue a writ, order or direction in the nature of Mandamus directing the respondents to adjust the demand from the balance amount of ITC standing to the credit of the petitioner at the end of the Assessment Year 2012-13; (c) issue any other writ, order or direction which this Hon'ble Court may deem just and proper in the circumstances of the case; and (d) allow this petition with costs."
(2.) This Court while considering the claim of the petitioner by order dated 11.8.2017 directed the Tax Authorities to either adjust the interest amount of Rs. 8,05,203/- as demanded pursuant to the order dated 10.05.2017 against the balance input tax credit available to the petitioner for the year 2012-13 or file counter affidavit.
(3.) Shir C.B. Tripathi, learned Special Counsel has produced an order and shown to the Court that said adjustment has been made by order dated 4th of September, 2017 in assessment year 2017-18 whereas the order of the High Court was to adjust it in the assessment year 2012-13.;