Heard. Rule, Rule made returnable forthwith. By consent of learned Counsel for the parties, this Petition is being disposed of finally.

2. By our order dated 5th November, 2020, we have passed a detailed order in Writ Petition (St.) No. 3705 of 2020.

3. Petitioner is a Limited Liability Partnership and is inter alia, engaged in the same business as the Petitioner in Writ Petition No.3705 of 2020 and having similar tax registrations.

4. Since all other facts are similar to the order passed by us in Writ Petition (St.) No.3705 of 2020, it would not be necessary for us to dwell on the facts again.

5. In view of the reasons detailed in our order dated 5th November, 2020 in Writ Petition (St.) No.3705 of 2020, we are inclined to invoke our writ jurisdiction as admitted by the Respondents have found the Petitioner to be eligible for credit amounting to ₹ 10,11,913/-.

6. Accordingly, we direct the Respondents to accept the TRAN-1 filed by the Petitioner and to give due credit of the input tax credit of ₹ 10,11,913/- in electronic credit ledger/ input tax credit of the Petitioner within two weeks from the date of this order.

7. In view of our above order, we do not consider it necessary to examine Petitioner’s challenge to the vires of Rules 117 and 118 of the Central Goods & Services Tax Rules, 2017.  

8. Petition is accordingly, allowed in the above terms. However, there shall be no order as to costs.

9. This order will be digitally signed by the Private Secretary of this Court. Sheristedar of this Court is permitted to forward to the Petitioner copy of this order by e-mail. All concerned to act on a digitally signed copy of this order.