(1.) Heard Mr. Nikhil Vaze, the learned Counsel for the petitioner and Ms. Suzette Pereira, the learned Standing Counsel for the respondents.
(2.) This matter was adjourned from time to time at the request made on behalf of the respondents. However, today, Ms. Suzette Pereira, the learned Standing Counsel for the respondents states that there is a subsequent development in the context of clarification dtd. 20/9/2021 and based upon the same, she has written instructions to consent to this Petition being allowed.
(3.) Ms. Pereira has placed on record the communication dtd. 30/9/2021 issued to her by Assistant Commissioner, Legal, CGST, Goa containing such instructions. She has also placed on record communication dtd. 24/9/2021 and clarification dtd. 20/9/2021, which clarifies the position and answers the issue in favour of the petitioner herein.