1. By way of the present petition, a writ of mandamus is sought against the Respondent to allow the Petitioner to carry forward the transitional input tax credit to the tune of ₹ 60,15,498/- by filing form GST TRAN-1 either online or manually.
2. In fact, the relief as sought for by the Petitioner already stands granted to the Petitioner in terms of the judgment of this Court in Brand Equity Treaties Limited. v. Union of India & Ors. 2020 SCC OnLine Del 1698, whereby a batch of petitions including a writ petition filed by the present Petitioner (being W.P.(C.) 8496/2019) had been allowed.
3. Since the relief has already been granted in Brand Equity (supra), no further orders are required to be passed in the present petition, and accordingly the same is disposed of.