The petitioner has sought for issuance of a writ of mandamus to direct the respondents to accept GST TRAN-1 filed manually as per Annexure-R. The petitioner has also sought for setting aside of the communication dated 6.9.2019 at Annexure-L and also to set aside the communication dated 24.10.2019 at Annexure-K. However, it is submitted that, if prayer (i) is considered, the grievance of the petitioner would be redressed.

2. Learned counsel appearing for the respondent submits that the issue has been considered and order has been passed by the Division Bench as well as the Co-ordinate Bench.

3. Taking note of the order dated 10.03.2021 passed in Writ Petition No.4241/2021 (T-Res) and connected petitions, the respondent No.7 is directed to take on record GST TRAN-1 filed vide Annexure-R and to consider the same on or before 10.10.2021. However, the respondents are at liberty to verify the genuineness of merits of the claim of the petition, in accordance with law.

4. The other reliefs sought for in this petition do not call for any adjudication. The contentions of petitioner as regards the other reliefs sought for, is kept open.