It is the case of the petitioner that the petitioner has filed TRAN–1 under Section 140 of CGST/TNGST Act, during August 2017 and that there was certain errors and therefore, the petitioner filed revised TRAN–1 during November 2017. However, till date the respondents have not allowed the corrections as a result of which the petitioner was unable to utilize the accumulated Input Tax Credit under the provisions of the TNVAT Act, 2006 which was available as TRAN-1 credit for being utilized for discharging the tax liability under the new regime.

2.The learned counsel for the petitioner submits that the petitioner has submitted several representations which has also not evoked any response. Last of the petitioner’s representation to the first respondent is dated 25.06.2020. The learned counsel for the petitioner has also sent a representation under the RTI Act requesting the respondent to furnish a copy of the revised form TRAN-1 that was filed by the petitioner as on 16th November, 2017 which has been rejected.

3.Since the petitioner’s representation to the jurisdictional respondent namely, first respondent herein has remained unaddressed so far, this Writ Petition is disposed by directing the first respondent to respond to the representation dated 25.06.2020 within a period of 30 days from the date of receipt of a copy of this order.

4.The Writ Petition stands disposed of with the above observations. No costs.