JUDGMENT:

NITIN JAMDAR, J.

Rule. Rule made returnable forthwith. Respondents waive service. Taken up for final disposal.

2. The Petitioner - Nelco Limited is a Company incorporated under the Companies Act. It supplies and undertakes various network-related services. Respondent No.1 is the Union of India. Respondent No.2 is the Central Board of Indirect Taxes. Respondent No.3 is the State of Maharashtra. Respondent No.4 is the Goods and Services Tax Council. Respondent No.5 is an officer exercising powers under the Maharashtra Goods and Services Tax Act, 2017. Respondent No.6 is a company which operates the online portal known as GSTN. Respondent No.7 is the Assessing Officer having jurisdiction over the Petitioner.

3. The Goods and Services Act was brought into force from 1 July 2017. This tax replaced and subsumed various indirect taxes in India. For the transition between the old and new regimes, provisions have been made under the Act. Goods and Services Tax Act provides for utilization of Input Tax Credit accumulated under the earlier tax laws upon certain conditions. The Goods and Services Tax Rules framed under the Act provides for filing of a form known as GST TRAN-1 for availin