The petitioner seeking for issuance of writ of mandamus for direction declaring the Rule 117 of Central Goods and Services Tax Rules providing time limit for filing TRAN-1 as ultra-vires, and in violation to Section 140 and 174 of the Central Goods and Services Tax Act, 2017, that appropriate directions be issued declaring the petitioner to be entitled to tax credit on account of Input Credit of Service Tax of ₹ 13,39,560/- and sought for certain other incidental reliefs.

2. The learned counsel for the petitioner submits that due to technical glitches, they were unable to file returns in TRAN-1 to avail credit and draws attention to the communication by way of letter dated 05.10.2018 at Annexure-B as well as the communication at Annexure-C dated 05.12.2019. It is the submission that they were unable to carry forward their pre Goods and Services Tax credits into the present regime to claim benefit of the same due to technical glitches of TRAN-1.

3. Learned counsel appearing for the Revenue submits that the said correspondence has been addressed to the Superintendent, Range-DED 7, Domlur, Bengaluru, while there was a separate Grievance Redressal Mechanism in place as per the Circular dated 03.04.2018, which not having been availed has not been looked into.

4. However, taking note of the legal position wherein after a considered order this Court in W.P.No.33290/2019 and connected matters and in W.A.No.461/2020 has permitting the assessee to file TRAN-1 either electronically or mechanically. It is appropriate that the said judgments referred to in the compilation dated 28.06.2021 are followed to ensure consistency in judicial approach.

5. In light of the settled position, the permission is granted to the assessee to file TRAN-1 by affording an other opportunity. The present petition is allowed and taking note of the law laid down in the aforesaid judgments and the respondents are directed to permit the petitioner to file / revise TRAN-1 electronically on or before 30.07.2021.

6. All the contentions on merits are kept open of both the sides. The respondents are at liberty to examine the claim of the petitioner on its merits as per law.

Accordingly, the petition is disposed of.