JUDGMENT

Sanjeev Narula, J. - The present petition was heard along with the other batch of petitions relating to disputes and issues pertaining to filing of form GST TRAN-1 (hereinafter "TRAN-1 Form"). However, since the facts of the present case are slightly distinct from the remaining cases in the batch, it is considered appropriate to pass a separate order in the present petition.

2. Petitioner has approached this Court because despite filing the TRAN-1 Form within the prescribed time period, on 12th August, 2017, its electronic credit ledger does not reflect the transitional input tax credit balance.

3. The Petitioner- Falcon Technologies Pvt. Ltd, is engaged in trading activity, namely importing and/or domestically procuring various items such as broadcasting/radio equipment and selling the same to All India Radio/Doordarshan/Prasar Bharti and other private broadcasting channels. The Petitioner filed the prescribed TRAN-1 Form well in time before the deadline prescribed under Rule 117 of the CGST Rules, 2017 (hereinafter "the Rules"). However, the CENVAT credit has not been transitioned into the GST regime. The Petitioner furnished the screenshot evidencing filing of the TRAN-1 F