1.Having heard counsels appearing for both sides and looking to the facts and circumstances of the case, it appears that this petition has been preferred to get input tax credit of ₹ 1,37,1331.28/-, for which Form GST TRAN-I has to be filled up. The said form can be filled up on a portal opened by the respondents.

2.In several matters, this Court has observed that the petitioner has to prefer an application before the Nodal Officer and the Nodal Officer, in turn, will send the request of the petitioner to the Information Technology Grievances Redressal Committee and the said Committee will decide the claim of the petitioner for getting imput tax credit by filling up the form of GST TRAN I.

3.Hence, if the petitioner has already preferred such application before the Nodal Officer, the same will be forwarded by the Nodal Officer to the Information Technology Grievances Redressal Committee.

If such application is already not preferred by the petitioner, liberty is reserved with the petitioner to prefer an application for getting input tax credit by filling up the Form GST TRAN I and such application will be preferred to the Nodal officer within a period of three weeks from today and, thereafter, the said Nodal Officer will forward the claim of this petitioner to the Information Technology Grievances Redressal Committee within a further period of four weeks thereafter and the said Committee will take the decision on the claim of this petitioner, in accordance with law and on the basis of the evidences on record, as early as possible and practicable.

4.With these observations, this writ petition is disposed of.