ORDER :

A.V.RAVINDRA BABU, J.

This Writ Petition, under Article 226 of the Constitution of India, came to be filed by the petitioner for the following relief:

“...................... to issue an appropriate writ, order or direction, more in the nature of Writ of Mandamus, setting aside the communication of the Superintendent of Central GST, Bheemavaram Range vide his Reference No: OC No:-151/2021 dated 26-2-2021 and directing the Respondent No:- 1 & the Respondent No:- 2 to permit the Petitioner to rectify the details of the recipient of the services in the form GSTR – 1 for the quarter ending on 30-6-2018 to enable M/s. Vodafone Mobile Services Ltd., Kondla Koya, Telangana State, to claim the credit of IGST of Rs. 7,87,328=78 or to refund the sum of Rs. 7,87,328=78 to the petitioner which is paid on the transactions which are not actually conducted, and pass such other order or orders ..........”

2. The facts leading to filing of the present Writ Petition are as follows:

The petitioner is the taxable person under the Central Goods and Services Tax Act, 2017 (for short, ‘the CGST Act’) and the Andhra Pradesh Goods and Services Tax Act, 2017 (for short, ‘the APGST Act’), allotted with G