The petitioner has approached this Court under Articles 226/227 of the Constitution of India, seeking issuance of a writ in the nature of mandamus directing the respondents to either reopen and reinstate the facility of online submission of TRAN-I to the petitioner or to accept the Hard copy of TRAN-I of the petitioner and to allow Tax Credit of ₹ 775050.00 to it in respect of its liability of GST received by the petitioner.

2. After arguing for sometime, learned counsel for the petitioner submitted that he may be allowed to withdraw the present writ petition with liberty to the petitioner to raise a notice of demand before the concerned authorities. However, a direction may be issued to the respondents to decide the same within a time bound manner after affording an opportunity of hearing to the petitioner and by passing a speaking order, in accordance with law.

3. After hearing learned counsel for the petitioner, perusing the averments made in the writ petition and without expressing any opinion on the merits of the controversy, we deem it appropriate to dispose of the present writ petition by permitting the petitioner to approach the concerned authorities and to raise a notice of demand in accordance with law within a period of two weeks from today. In case such a notice of demand is raised, the same shall be decided by respondent No.4 within a period of next two weeks, after affording an opportunity of hearing to the petitioner by passing a speaking order, in accordance with law.