This intra-Court appeal is directed against the order dated 2-12-2021 passed by the Learned Single Judge in W.P. No. 21882/2021 whereby the Learned Single Judge has followed the Division Bench decision of this Court in the case of Union of India v. Asiad Paints Limited and Others reported in 2021 (49) G.S.T.L. 256 and thereby permitted the respondent-assessee to file once again rectified TRAN-I Form electronically or manually within a period of 30 days from the date of the order.

2. Learned AGA does not dispute that the controversy involved herein is no more res integra in view of the Co-ordinate Bench decision of this Court in Asiad Paints Limited, referred to supra.

3. Having regard to the Co-ordinate Bench decision of this Court referred to supra, we find no reason to interfere with the order of the Learned Single Judge, more particularly when ‘N’ number of cases filed by the revenue in identical circumstances have been disposed of following the said ruling of the Division Bench referred to supra.

In view of the aforesaid, the writ appeal stands dismissed.