Heard Sri Shubham Agrwal, learned counsel for the petitioner, Sri Krishna Ji Shukla, learned counsel for the respondent nos. 1, 2 & 3 and Sri R.C. Shukla, learned counsel for the respondent no.5 and learned Standing counsel for the State-respondents.

Learned counsel for the petitioner shall file counter affidavit within a period of four weeks. Two weeks, thereafter, is granted to the counsel for the respondents to file rejoinder.

At the outset, learned counsel for the petitioner has pointed out that various other cases on the same issue, one such being Writ Tax No.887 of 2019 (Elite Enegry Automotives Pvt. Ltd. vs. Union of India & 4 Ors.) are pending.

In view of the interim order passed in the above case, we are also inclined to grant the same protection.

Accordingly, it is provided that the respondent no.3 shall reopen the portal within two weeks from today. In the event they do not do so, they will entertain the GST TRAN-1 of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. They will also ensure that the petitioner is allowed to pay its taxes on the regular electronic system also which is being maintained for use of the credit likely to be considered for the petitioner. List this matter after six weeks.