Petitioner has sought for following reliefs:

“(a) Issue a writ of mandamus or any other appropriate writ directing the Respondent No.1 to restore the credit in FORM GST PMT-2 as the petitioner has claimed credit in FORM GST TRAN-1 as per Rule 117(3) of the CGST Rules, 2017 from the ITC lying in books under the repealed acts,

(b) Issue a writ of mandamus or any another appropriate writ or direction permitting the petitioner to file revised Form GST TRAN-1 in accordance with provision of Rule 120A of the CGST Rules, 2017 to correct the error.”

2. Upon notice, learned counsel appearing for respondents submits that prayer at (b) could be considered in light of the order dated 10.03.2021 passed by this Court in W.P.No.4241/2021 and connected matters.

3. In light of the same, petition is allowed. Respondents to permit the petitioner to file revised FORM GST TRAN-1 either electronically or manually on or before 10.10.2021. However, the respondents are liberty to verify the genuineness on the merits of the claim of the petitioner in accordance with law. In light of consideration of prayer (b), relief sought for at prayer(a) does not survive for consideration.