JUDGMENT

Hiranmay Bhattacharyya, J. - The writ petitioner has prayed for issuance of a writ of mandamus to command the authorities to allow revision and/or correction of Form GST TRAN-1 either on the portal or manually for the purpose of claiming transitional credit under Section 140 read with Rule 117 of the Central Goods and Services Tax Act, 2017 (for short 'CGST Act').

2. The petitioner claims to be an authorized Maruti Dealer and is duly registered with the CGST authorities as well as SGST authorities. The petitioner claims that post introduction of CGST Act with effect from July 1, 2017 the petitioner is entitled to carry forward Input Tax Credit in Form TRAN-1 for the period from July 1, 2016 to June 30, 2017 under Section 140 of CGST Act read with Rule 117 of CGST Rules. The petitioner claims that due to lack of awareness of the procedures, technical glitches and also that GST being a new and complex system to operate, the form relating to 'Spares and Accessories' was incorrectly uploaded under Table 7(d) of TRAN-1 instead of 7(b). The petitioner claims that Input Tax Credit amounting to Rs.11,78,000/- was available upon eligible stock declared under the 'Spares and Accessori