This group of matters was placed on board because the Petitioners have challenged the denial by the Respondents to carry forward the Input Tax Credit from the pre-GST regime. The Petitioners have raised various issues. By consent of the learned counsel appearing for the parties, we have taken up Writ Petition No.6998/2018 as a petition where the challenge to Rule 117 being ultra vires to the the Central Goods and Services Tax Act, 2017 is taken first. Second prayer is in the facts of the case a direction be given to the Respondents to permit the Petitioner to open the portal to submit TRAN-1 Form. The learned counsel for the parties point out that the argument that, the Rule is ultra vires is common to all the petitions and they state that depending upon the decision in Writ Petition No.6998/2018, further issues raised by the Petitioners in other petitions can be dealt with.

2. We have permitted the advocates for the Petitioners to address on the challenge to the Rule. The Respondents have completed their oral arguments. The learned counsel for the Petitioners seek time for rejoinder on the issue of the validity of the Rule.

3. Writ Petition No.6998/2018 to stand over to 13 February 2020 at 3.00 p.m.

4. Before the next date, on the above aspect, the advocates who addressed on the above issue are permitted to file a summary of their oral arguments.

3. As far as other petitions are concerned, in view of the above order, the said petitions shall be placed on board on 24 February 2020 under the caption “For Directions”.