JUDGMENT :

SANJEEV NARULA, J.

1. The present petition under Article 226 of the Constitution of India seeks the following reliefs:

(i) Issue a writ of mandamus or any other writ, order or direction in the nature thereof in the nature thereof thereby directing the Respondents to open the Portal to enable the Petitioner to file its claim of tax credit on the stock held on 30.6.2017 in Form Trans-1 which the Petitioner could not do for reasons beyond its control due to glitches in the system of the Respondents;

(ii) Issue a writ of a writ of declaration or any other writ, order or direction in the nature thereof declaring that the Rule 117 of the CGST Rules, 2017 ultra vires section 140 and 174 of the CGST Act, 2017;

(iii) for such further and other reliefs, as this Hon'ble Court may deem fit and proper in the nature and circumstances of the case.

2. The case of the Petitioner as set out in the petition is that it is engaged in the business of sale and purchase of plastic granules and is registered under the Central Goods and Service Tax Act, 2017 (hereinafter referred as ‘CGST Act’). Petitioner was entitled to transition of credit of the amount of excise duty in terms of Section 140 (3) of