The petitioner has sought a mandamus directing the respondents to allow the petitioner to file Form GST TRAN-2 and allow it to claim Input Tax Credit on goods held in its stock in relation to which invoices/duty paying documents are unavailable. Both on 24.11.2020 and 04.01.2021, directions were issued to the Nodal Officer to hear the petitioner and pass orders on the representation. The matter was listed today for production of orders. However on 08.01.2021 a memo appears to be filed by the learned counsel for the respondents to the effect that representation dated 28.01.2020 has been filed before the Nodal officer, who is not arrayed as a party.

2. Learned counsel for the petitioner states that he may be permitted to file a representation before the correct officer. In such circumstances, the mandamus sought for in this writ petition cannot be granted.

3. This writ petition is dismissed. Liberty is granted to the petitioner to take steps in accordance with law. No costs.