The petitioner submits that he has filed a declaration in FORM GST TRAN-1 on 18.09.2017. It is submitted that the petitioner had sought to revise it in light of an error which was not possible to rectify due to technical difficulty.

2. It is further submitted that in light of the order dated 19.11.2019 passed by this court in W.P.No.33290/2019 and connected matters (Asiad Paints Limited v. Union of India), the present petition also requires to be allowed on the same terms.

3. It is further pointed out that the order dated 19.11.2019 was taken up in Writ Appeal No.18/2020 and connected writ appeals and said appeals have been dismissed vide judgment dated 23.02.2021 affirming the order of learned Single Judge dated 19.11.2019. Though the judgment of Division Bench has not been released, it is not in dispute by both sides that the website status would indicate that writ appeal has been dismissed.

4. The writ petition is allowed directing the respondents to permit the petitioner to file/revise TRAN-1 either electronically or manually on or before 31.03.2021. However, the Department is reserved liberty to examine the validity and genuineness on merits of the claim of the petitioner, in accordance with law.

In light of disposal of the writ petition, I.A.No.1/2020 seeking dispensation is disposed off as not requiring any orders.