The subject matter of this Writ Petition is substantially similar to the one treated by a Division Bench of this Court in W.A. No. 461/2020 (T-RES) between UNION OF INDIA AND OTHERS Vs. M/S AT AND S INDIA PVT. LTD., AND ANOTHER, disposed off on 1.4.2021 wherein para 5 reads as under:

“Resultantly, while dismissing the present writ appeal, 30 days time is granted to the assesses to submit their GST TRAN-1 from today.”

2. Like cases should be decided alike, being the operational norm, there is no reason for this court to deny the relief to the petitioner who is similarly circumstanced qua the respondent in the subject Writ Appeal.

In the above circumstances, this Writ Petition succeeds in part; respondents are directed to permit the petitioner to file/revise TRAN-1 either electronically or manually within a period of thirty days.