JUDGMENT

Manmohan, J. - Present writ petition has been filed with the following prayers:

"i. To issue a writ of mandamus or a writ in the nature of mandamus or any other writ, order or direction, to direct the Respondents to open the common portal for the Petitioner to be able to file TRAN-1 electronically; or alternatively to allow the Petitioner to avail the said lTC by manually revising TRAN-1 or by furnishing the details in Form GSTR 3B or in any other manner so as to enable the Petitioner to avail the transitional credit of Rs.3,32,657/-, in its electronic credit ledger.

ii. To pass an order declaring the impugned Rules 117 to 120A of the CGST Rules, 2017 (Annexure No. P/2 (Colly) to be ultra vires the provisions of the CGST/DGST Acts, 2017 and ultra vires the Constitution of India and to direct the respondents to allow the petitioner to avail the credit which is legally due and belongs to the petitioner;

iii. To pass an order declaring the Circular No. 39/13/2018-GST dated 03.04.2018 (Annexure No. P/6) as illegal, unconstitutional and bad in law;

iv. Issue any other writ, order or direction in favour of the Petitioner, as this Hon'ble Court may deem fit and proper in the present f