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    <description>The writ appeal was disposed of because the Supreme Court&#039;s later direction allowed reopening of the common portal for filing TRAN-1 and TRAN-2 forms to claim transitional credit, leaving no surviving issue for adjudication. The court therefore did not decide the dispute on merits and treated the subsequent apex court direction as determinative of the relief sought.</description>
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      <description>The writ appeal was disposed of because the Supreme Court&#039;s later direction allowed reopening of the common portal for filing TRAN-1 and TRAN-2 forms to claim transitional credit, leaving no surviving issue for adjudication. The court therefore did not decide the dispute on merits and treated the subsequent apex court direction as determinative of the relief sought.</description>
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